每日一练F3 答案回复可见 statements, following, charging, employee, interest

开心

At 31 December 2002 the following matters require inclusion in a company’s financial statements:

(1)   On 1 January 2002 the company made a loan of $12,000 to an employee, repayable on 30 April 2003,
        charging interest at 2 per cent per year. On the due date she repaid the loan and paid the whole of the interest
        due on the loan to that date.
(2)    The company has paid insurance $9,000 in 2002, covering the year ending 31 August 2003.
(3)    In January 2003 the company received rent from a tenant $4,000 covering the six months to 31 December
         2002.

For these items, what total figures should be included in the company’s balance sheet at 31 December 2002?
      Currents assets           Current liabilities

                   $                                  $

A              22,000                         240
B              22,240                           nil
C              10,240                           nil
D              16,240                      6,000

B 12,000 + 240 + 6,000 + 4,000 = 22,240

mei-gi

o

wispydog

?

张俊平

a

James312

b

znfzero

c

Varda

d

luolei2002

a

ted121314

b

小西瓜子

看看，多谢！