2005年1.1试题

1 B, a limited liability company, receives rent for subletting part of its office premises to a number of tenants.
In the year ended 31 December 2004 B received cash of $318,600 from its tenants.
Details of rent in advance and in arrears at the beginning and end of 2004 are as follows:
                                                                     31 December 2004        31 December 2003
                                                                                       $                               $
Rent received in advance                                         28,400                       24,600
Rent owing by tenants                                              18,300                       16,900

All rent owing was subsequently received
What figure for rental income should be included in the income statement of B for 2004?
A $341,000
B $336,400
C $300,800
D $316,200

D