ACCA每天一练paper1.1(9月7日)

17 apany sublets part of its office amodation. 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 ie should be included in thepany’s ie statement for the year ended 30 june
2005?
a $84,000
b $83,400
c $80,600
d $85,800

答案:a