ACCA F3 求详解17 A company sublets part of its office accommodation.In the year ended 30 June 2005 cash received from tenantswas $83,700.Details of rent in arrears and in advance at the beginning and end of the year were:In arrears In advance $ $3

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ACCA F3 求详解17 A company sublets part of its office accommodation.In the year ended 30 June 2005 cash received from tenantswas $83,700.Details of rent in arrears and in advance at the beginning and end of the year were:In arrears In advance $ $3

ACCA F3 求详解17 A company sublets part of its office accommodation.In the year ended 30 June 2005 cash received from tenantswas $83,700.Details of rent in arrears and in advance at the beginning and end of the year were:In arrears In advance $ $3
ACCA F3 求详解
17 A company sublets part of its office accommodation.In the year ended 30 June 2005 cash received from tenantswas $83,700.Details of rent in arrears and in advance at the beginning and end of the year were:In arrears In advance $ $30 June 2004 3,800 2,40030 June 2005 4,700 3,000All arrears of rent were subsequently received.What figure for rental income should be included in the company’s income statement for the year ended 30 June2005?
A $84,000B $83,400C $80,600D $85,800

ACCA F3 求详解17 A company sublets part of its office accommodation.In the year ended 30 June 2005 cash received from tenantswas $83,700.Details of rent in arrears and in advance at the beginning and end of the year were:In arrears In advance $ $3

首先要明确这道题的考点,是要考Accrual Basis,也就是说income statement的金额是根据accrual basis（权责发生制）来编制的,而不是按照收到多少钱来算的.


这个表格错位实在厉害.我猜测着重新做了一张,先看翻译：


一家公司将其办公室的一部分转租了出去.在2004年7月1日至2005年6月30日（以下称Year 1）,收到了房客的租金 $83,700. 在年初和年末,公司收到的预付金额和后付金额的细节如下（请看最下面的图）：

所有的后付租金都是马上就收到的（这句话可以忽略它）.请问在Year 1的利润表中,租金收入的金额应当是哪个数字?


解答

2004年6月30日之前那一年,设为Year 0,2005年6月30日之后一年,设为Year 2

然后列出时间坐标轴,这道题就迎刃而解了

例如 $2400,虽然是在Year 0付的,但付的是Year 1的租金,所以要加到Year 1的利润表中

而 $3800,虽然是在Year 1付的,但付的是前一年Year 0的租金,所以要减去

因此答案选A

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