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 2,40

题目

17 A company sublets part of its office accommodation. In the year ended 30 June 2005 cash received from tenants

was $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 2,400

30 June 2005 4,700 3,000

All 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 June

2005?

A $84,000

B $83,400

C $80,600

D $85,800

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正确答案：A

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ACCA考试

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 2,40

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