題目

B, 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 B received cash of $318,600 from its tenants.

Details of rent in advance and in arrears at the beginning and end of 20X4 are as follows?????? 31 December

??????????????????????????????????????????? ??20X4?????????????20X3

?????????????????????????????????????????????? ? $???????????????? ?$

Rent received in advance??? ?28,400????????????24,600

Rent owing by tenants?????????18,300????????? ?16,900

All rent owing was subsequently received

What figure for rental income should be included in the statement of profit or loss of B for 20X4?

A

$341,000

B

$336,400

C

$300,800

D

$316,200

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Chapter10Accrualsandprepayments

????????????????????????????????????????????????????? ? $?????????????????????????????????????????????????????????????????????? $

Opening rent owing??????????????????????? 16,900???????????? Opening rent in advance??????????? ?24,600

Rent income (balancing figure)????? 316,200????????????Cash received?????????????????????????? 318,600

Closing rent in advance???????????????????28,400????????????Closing rent owing?????????????????????18,300

?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? 361,500??

多做幾道

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

?The accruals concept

C

The going concern concept

D

?The business entity concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

The accruals concept

C

?The going concern concept

D

The business entity concept

According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful

representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error

A

1?and?2

B

2?and?3

C

?1?and?4

D

3?and4

Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A

Going concern

B

Accruals

C

Matching

D

Consistency

Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for

Financial Reporting?

A

1 and 2 only

B

2 and 4 only

C

3 and 4 only

D

1 and 3 only

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