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2021年acca考试F3科目练习题与解析(33)
2021-01-06 09:13:02 来源: 中公财经 浏览量:

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[单选题]A company receives rent for its office block.

Rent, receivable quarterly in advance, is received as follows:

Date of receipt Period covered $
1 October 20X5 3 months to 31 December 20X5 6,600
30 December 20X5 3 months to 31 March 20X6 6,600
4 April 20X6 3 months to 30 June 20X6 7,500
1 July 20X6 3 months to 30 September 20X6 7,500
1 October 20X6 3 months to 31 December 20X6 7,500

What figures,based on this receipt,should appear in the the financial statements for the year ended 30 November 20X6?

Statement of profit or loss Statement of financial position

A. $28,800 DEBIT                  Rent in arrears (DEBIT) $2,500

B. $28,800 CREDIT               Rent received in advance (CREDIT) $2,500

C. $28,800 CREDIT               Rent received in advance (CREDIT) $5,000

D. $28,800 CREDIT               Rent in arrears (DEBIT) $5,000

[单选题]A company pays rent 3 months in arrears on 1 January, 1 April, 1 July and 1 October each year. The rent was increased from $120,000 per year to $150,000 per year as from 1 October 20X2.

What rent expense and accrual should be included in the company's financial statements for the year ended 31 January 20X3?

    Rent expense $        Accrual $

A.  100,000                    20,000

B.  100,000                    10,000

C.  130,000                    12,500

D.  130,000                    10,000

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