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.[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: