2021年acca考试F3科目练习题与解析(94)
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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?
选项:
1.【答案】329,100。
知识点: Accrued income and deferred income
2.【答案】A。
解析:Statement of profit or loss and other comprehensive income = $75,000 x 12/18 = $50,000
Statement of financial position = $75,000 x 3/18 prepayment = $12,500
知识点: Accrued income and deferred income
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