acca F3 PREPAYMENT AND ACCRUALSthe year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received

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acca F3 PREPAYMENT AND ACCRUALSthe year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received

acca F3 PREPAYMENT AND ACCRUALSthe year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received
acca F3 PREPAYMENT AND ACCRUALS
the year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received gas bills for hte quarters commencing on December 20X0 for 1300,1400,2100,2000 respectively.
which of the following is the correct charge for gas in M lnc's statement of xomprehensive income foe the year ended 30 November 20X0?

acca F3 PREPAYMENT AND ACCRUALSthe year end of M lnc is 30 November 20X0.The company pays for its its gas by a standing order of 600 per month .On1December 20W9,the statement from the gas supplier showed that Mlnc haad overpaid by 200.M lnc received
M公司本财务年度截止日为20X0年11月30日.M公司为其燃气费每月支付固定的600元.
20W9年12月1日(即年初),燃气供应商的对账单上显示M公司多付了200元.M公司在20X0年12月(即在财务年度结束后)收到了当年4个季度的账单(20W9年12月1日~20X0年11月30日),分别为1300元,1400元,2100元,2000元(年度总金额6800).
以下利润表的哪一个金额正确地显示了M公司截止到20X0年11余月30日的燃气金额?
首先看费用Accrual(计提)的时候
Dr.Expense (利润表里的科目PL) xxx
Cr.Account Payable (资产负债表的科目BS) xxx
这里金额先不写,题目中没给,后面讨论.
再看Repayment (支付) 时的时候,题中说了每月固定支付600
Dr.Account Payable (BS) 600
Cr.Cash/Bank (BS) 600
题目问的是“利润表”里的数字,所以你看上述两笔分录,只有第一笔(计提费用)是有和利润表有关的,第二笔付钱的时候和利润表没关系,所以我们只要看第一笔分录就可以了.
1、若M公司按照支付的金额计提费用,即每月计提600元,那么答案就是600*12=7200
2、若M公司按照实际的金额计提费用,由于上年多付了200元,本年可以少付200元,答案就是6800-200=6600元.
这题目在大前提不一样的情况下,答案并不见得一样,总之思路是这样应该是没错的

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