acca F3 PREPAYMENT AND ACCRUALSthe year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received

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accaF3PREPAYMENTANDACCRUALStheyearendofMlncis30November20X0.Thecompanypaysforitsitsgasbyastandingord

acca F3 PREPAYMENT AND ACCRUALSthe year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received
acca F3 PREPAYMENT AND ACCRUALS
the year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received gas bills for hte quarters commencing on December 20X0 for 1300,1400,2100,2000 respectively.
which of the following is the correct charge for gas in M lnc's statement of xomprehensive income foe the year ended 30 November 20X0?

acca F3 PREPAYMENT AND ACCRUALSthe year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received
M公司本财务年度截止日为20X0年11月30日.M公司为其燃气费每月支付固定的600元.
20W9年12月1日(即年初),燃气供应商的对账单上显示M公司多付了200元.M公司在20X0年12月(即在财务年度结束后)收到了当年4个季度的账单(20W9年12月1日~20X0年11月30日),分别为1300元,1400元,2100元,2000元(年度总金额6800).
以下利润表的哪一个金额正确地显示了M公司截止到20X0年11余月30日的燃气金额?
首先看费用Accrual(计提)的时候
Dr.Expense (利润表里的科目PL) xxx
Cr.Account Payable (资产负债表的科目BS) xxx
这里金额先不写,题目中没给,后面讨论.
再看Repayment (支付) 时的时候,题中说了每月固定支付600
Dr.Account Payable (BS) 600
Cr.Cash/Bank (BS) 600
题目问的是“利润表”里的数字,所以你看上述两笔分录,只有第一笔(计提费用)是有和利润表有关的,第二笔付钱的时候和利润表没关系,所以我们只要看第一笔分录就可以了.
1、若M公司按照支付的金额计提费用,即每月计提600元,那么答案就是600*12=7200
2、若M公司按照实际的金额计提费用,由于上年多付了200元,本年可以少付200元,答案就是6800-200=6600元.
这题目在大前提不一样的情况下,答案并不见得一样,总之思路是这样应该是没错的

ACCA F3 accrual prepayment 这道题为什么选C而不选D acca F3 PREPAYMENT AND ACCRUALSthe year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received acca a/c 总有 cash a/c 或者 sales a/c 在f3中, 求ACCA F3的真题 ACCA F3 F3中 drawing和withdrawing的区别 ACCA F3 suspense account 的 original balance 是否要在借方.为什么呢? 会计问题(ACCA-F3)which accounting concept requires that amounts of goods taken from inventory by the proprietor of a business aree treated as drawings?A Accruals B Prudence C Separate entity D Substance over form ACCA F3 credited with the total of sales made,excluding sales taxACCA F3 的 Sale Tax,不太明白这句话的意思 关于ACCA F3中的一个问题Mountain sells goods on credit to Hill.Hill receives a 10% trade discount from Mountain and a further 5% settlement discount if goods are paid for within 14 days.Hill bought goods with a list price of $200,000 from Moun ACCA F3练习中的题目a receivable ledger control account had a closing balance of $8500.It contained a contra to the payables ledger of $400,but this had been entered on the wrong side of the control account.What should be the correct balance on 一道ACCA(F3)的题目,急Gareth has a receivables balance of $5000 and an allowance for receivable of $800.Following a review of receivables,Gareth wishes to write off an irrecoverable debt of $1000 and adjust his allowance to 5% of receivables .Wh 这是与ACCA F3相关的Insert a balancing figure to the side of T account which does not currently add up to the amount in the total box.Call this balancing figurebalance c/f(carried forward)orbalance c/d(carried down)which means the value of a ACCA F3 练习册中的一个问题Which of the following items could appear on the credit side of a sales ledger control account?1.cash received from customers2.irrecoverable debts written off3.increase in the allowance for receivables4.discount all 关于acca f3中的一个问题 a director's main aim should be to create wealth for the shareholders of the company 为什么是对的啊 我绝的应该是为整个企业盈利 主要目标怎么是股东呢 ACCA F3 求详解17 A company sublets part of its office accommodation.In the year ended 30 June 2005 cash received from tenantswas $83,700.Details of rent in arrears and in advance at the beginning and end of the year were:In arrears In advance $ $3 ACCA F3 SALES TAX 可不可以再拜托大神帮我讲讲相关的知识点.the following information relates to Eva CO‘s sales tax for the month of March 20X3$sales(including sales tax) 109250Purchases(net of sales tax) 64000sales tax is charged a 一道关于tangible non-current assets的选择题(ACCA F3)Recording the purchase of computer stationery by debiting the computer equipment at cost account would result in:A.an overstatement of profit and an overstatement of non current assets.B.an acca英语影响免考吗我是会计本科在读,准备考acca,但是没有英语相关成绩,六级成绩也不够,会影响本应该免考的f1-f3吗?