中公财经

1.【答案】B。

解析：

知识点： Accruals and prepayments

2.【答案】C。

解析：

February to March 20X2 (30,000 x 2/3) 20,000

April to June 30,000

July to September 30,000

October to December 37,500

January 20X3 (37,500 x 1/3) 12,500

Rent for the year 130,000

Accrual 37,500 x 1/3 = 12,500

知识点： Accruals and prepayments

点击返回题目