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.[单选题]A company receives rent for its office block.
Rent, receivable quarterly in advance, is received as follows：
| Date of receipt | Period covered | $ |
| 1 October 20X5 | 3 months to 31 December 20X5 | 6,600 |
| 30 December 20X5 | 3 months to 31 March 20X6 | 6,600 |
| 4 April 20X6 | 3 months to 30 June 20X6 | 7,500 |
| 1 July 20X6 | 3 months to 30 September 20X6 | 7,500 |
| 1 October 20X6 | 3 months to 31 December 20X6 | 7,500 |
What figures,based on this receipt,should appear in the the financial statements for the year ended 30 November 20X6?
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2.[单选题]A company pays rent 3 months in arrears on 1 January, 1 April, 1 July and 1 October each year. The rent was increased from $120,000 per year to $150,000 per year as from 1 October 20X2.
What rent expense and accrual should be included in the company's financial statements for the year ended 31 January 20X3?
选项：
