During 20X4, B, a limited liability company, paid a total of $60,000 for rent, covering the period from 1 October 20X3 to 31 March 20X5. What figures should appear in the company's financial statements for the year ended 31 December 20X4? comprehensive income financial position Statement of profit or loss and other Statement of $ $
A、40,000 10,000 Prepayment
B、40,000 15,000 Prepayment
C、50,000 10,000 Accrual
D、50,000 15,000 Accrual
A、40,000 10,000 Prepayment
B、40,000 15,000 Prepayment
C、50,000 10,000 Accrual
D、50,000 15,000 Accrual
【参考答案及解析】
Statement of profit or loss and other comprehensive income = $60,000 x 12/18=$40,000Statement of financial position = $60,000 x 3/18 prepayment = $10,000
Statement of profit or loss and other comprehensive income = $60,000 x 12/18=$40,000Statement of financial position = $60,000 x 3/18 prepayment = $10,000