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2016ACCA F3测试题：Accruals and prepayments

高顿网校2015-12-28 10:36Yvonne.shen
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Question：A business compiling its accounts for the year to 31 January each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. After remaining unchanged for some years, the rent was increased from $24,000 per year to $30,000 per year as from 1 July 20X0.

Which of the following figures is the rent expense which should appear in the statement of comprehensive income for year ended 31 January 20X1?

A. $29,500

B. $28,000

C. $29,000

D. $27,500

The correct answer is:$27,500.
解析：

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上一篇：ACCA考试F3测试题：Receivables and payables
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