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39#
发表于 2007-2-5 09:59
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| About this question, it is easy to understand. the number 8200 in the July 2004 should be prepaid for the last several months for this year, because the next sentence said'On 1 January 2005 the company paid $38,000 for insurance for the year to 30 September 2005.'Therefore, we just need to amortaize the number 38000 in nine months. Therefore, the unamortaization number should be 38000*3/9=12667, and the number in P&L should be 33533. However, no this choice in answer list. Please the author show the process to solve this question. Thanks a lot! |
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