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2021年acca考试F3科目练习题与解析(94)

2021-03-23 09:19:26 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~

1.[填空题]ZTT, a limited liability company, receives rent for subletting part of its office premises to a number of tenants.

In the year ended 31 December 20X4 Blint received cash of $332,600 from its tenants.

Details of rent in advance and in arrears at the beginning and end of 20X4 are as follows:

All rent owing was subsequently received

What is the figure for rental income that Blint should include in its statement of profit or loss for 20X4?

$___________

2.[单选题]During 20X4, MUY Co paid a total of $60,000 for rent, covering the period from 1 October 20X3 to 31 March 20X5.

What figures should appear in MUY Co's financial statements for the year ended 31 December 20X4?

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