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每日一练F3 答案回复可见

A business compiling its financial statements for the year to 31 July each year pays rent quarterly in advance on
1 January, 1 April, 1 July and 1 October each year. The annual rent was increased from $60,000 per year to
$72,000 per year as from 1 October 2003.

What figure should appear for rent expense in the business income statement for the year ended 31 July 2004?

A    $69,000
B    $62,000
C    $70,000
D    $63,000

C (2 x 5,000) + ( 10 x 6,000)

A    $69,000

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