A company has sublet part of its offices and in the year ended 30 November 20X3 the rent receivable was: Until 30 June 20X3 $8,400 per year From 1 July 20X3 $12,000 per year Rent was paid quarterly in advance on 1 January, April, July, and October each year. What amounts should appear in the company's financial statements for the year ended 30 ? NovemberRent receivable Statement of financial position
A、$9,900 $2,000 in sundry payables
B、$9,900 $1,000 in sundry payables
C、$10,200 $1,000 in sundry payables
D、$9,900 $2,000 in sundry receivables
A、$9,900 $2,000 in sundry payables
B、$9,900 $1,000 in sundry payables
C、$10,200 $1,000 in sundry payables
D、$9,900 $2,000 in sundry receivables
【参考答案及解析】
Statement of profit or lossDecember to June 8,400 x 7/12 4,900July to November 12,000 x 5/12 5,0009,900 Sundry payables 12,000 x 1/12 = 1,000 (December rent received in advance)
Statement of profit or lossDecember to June 8,400 x 7/12 4,900July to November 12,000 x 5/12 5,0009,900 Sundry payables 12,000 x 1/12 = 1,000 (December rent received in advance)