问答题
Jack prepares his account at the year end at 31 December 20X6. On 1 January 20X6, the amount prepaid for rent was $360. During the year, he paid the rent for $3,600 in cash, excluding an accrual of $420.
What's amount should be in the statement of profit or loss for the year end 31 December 20X6 for rent expense? ______
【正确答案】
A
【答案解析】[考点] Recording transactions and events-Accruals and prepayments [难易度] 中 期初的Prepayment是上期期末支付，用于支付本期Rent，属于本期的Rent expense。 期末的Accrual是本期发生但没有支付完的，属于本期的Expense。 本期Rent expense=期初Prepayment+本期支付+期末Accrual=$4,380