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2021年acca考试F3科目练习题与解析(34)
2021-01-06 09:13:00 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

[填空题]At 31 March 20X4 a company had oil in hand to be used for heating costing $9,200 and an unpaid heating oil bill for $3,300.

At 31 March 20X5 the heating oil in hand was $9,600 and there was an outstanding heating oil bill-of $3,700.

Payments made for heating oil during the year ended 31 March 20X5 totalled $31,500.

Based on these figures, what expense should appear in the company's statement of profit or loss and other comprehensive income for heating oil for the year?

$()

[单选题]A company has part of its offices and in the year ended 30 November 20X7 the rent receivable was:

Until 30 June 20X7     $10,500 per year

From 1 July 20X7       $12,000 per year

Rent was paid quarterly in advance on 1 January, April, July, and October each year.

What amounts should appear in the company's financial statements for the year ended 30 November 20X7?

Rent receivable    Statement of financial position

A. $11,125            $2,000 in sundry payables

B. $10,200            $1,000 in sundry payables

C. $10,200            $1,000 in sundry payables

D. $1,1125            $1,000 in sundry payables

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