Diesel fuel in inventory at 1 November 20X7 was $12,500, and there were invoices awaited for$1,700. During the year to 31 October 20X8, diesel fuel bills of $85,400 were paid, and a delivery worth $1,300 had yet to be invoiced. At 31 October 20X8, the inventory of diesel fuel was valued at $9,800. What is the value of diesel fuel to be charged to the statement of profit or loss and other comprehensive income for the year to 31 October 20X8?
A、$87,700
B、$89,400
C、$88,500
D、$91,100
A、$87,700
B、$89,400
C、$88,500
D、$91,100
【参考答案及解析】
$87,700 Diesel fuel payable account$Balance b/fwd (1,700) Payments 85,400 Balance c/fwd 1,300 Purchases 85,000 Cost of fuel used $ Opening inventory 12,500 Purchases 85,000 Closing inventory (9,800) 87,700
$87,700 Diesel fuel payable account$Balance b/fwd (1,700) Payments 85,400 Balance c/fwd 1,300 Purchases 85,000 Cost of fuel used $ Opening inventory 12,500 Purchases 85,000 Closing inventory (9,800) 87,700