王同學(xué)
2022-05-21 12:29沒看懂這個怎么分析呀
所屬：F3 > Part D-Recording transactions and events 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
孫煜雪助教
2022-05-23 17:29
該回答已被題主采納
The year-end of X Co is 30 November 20X0. The company pays for its gas by a standing order of $600 per month. On 1 December 20W9, the statement from the gas supplier showed that X Co had overpaid by $200. X Co received gas bills for the four quarters commencing on 1 December 20W9 and ending on 30 November 20X0 for $1,300, $1,400, $2,100 and $2,000 respectively.
Which of the following is the correct charge for gas in X Co’s statement of profit or loss for the year ended 30 November 20X0?
$6,800
首先題目問的是X在 December 20W9-30 November 20X0 這一年度中的gas 的費用
那么在起初的時候告訴了你有200的overpaid ,同時也告訴了你一個月是600元，那一年是12個月，也就是要12*600=7200元的費用，也就是說期初有200，本期要付7200，也就是一起7400，但是題目中告訴你它收到賬單是總共1300+1400+2100+2000=6800，所以7400-6800=600是期末的，opening prepayment +payment made-expense=closing prepayment 套用這個公式即可
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