ABC has an accounting year end of 31 December and pays $300 per quarter for electricity. At 1 January 20x6 the statement from the electricity supplier showed that ABC had prepaid by $25. ABC then received electricity bills for the next four quarters starting on 1 January 20x6 and ending on 31 December 20X6 for $350, $375, $275 and $300 respectively. Which of the following are the correct entries for electricity in ABC’s statement of profit or loss and statement of financial position for the year ended 31 December 20X6?
A、Statement of profit or loss statement of financial position $1300 $75 accrual
B、Statement of profit or loss statement of financial position $1300 $$75 prepayment
C、Statement of profit or loss statement of financial position $1200 $125 accrual
D、Statement of profit or loss statement of financial position $1200 $125 prepayment
第1题
A、会产生有刺激性或有毒气体的实验,应在通风橱内(或通风处)进行
B、嗅闻气体时,应用手轻拂气体,扇向自己后再嗅
C、稀释浓硫酸时,应将水慢慢倒入浓硫酸中,而不能将浓硫酸倒入水中,以免迸溅
D、不能用已点燃的酒精灯去点燃别的酒精灯
第5题
A、开关可直接接在零线和火线之间
B、用铜线代替保险丝更安全
C、一个普通插线板上可长时间同时使用多个大功率电器
D、三脚插头上较长的脚是与用电器金属外壳相连的
第8题
A、QD-D,QC-C,QB-B,QA-A
B、QD-A,QC-C,QB-B,QA-D
C、QD-D,QA-C,QB-B,QC-A
D、QD-A,QA-C,QB-B,QC-D
第10题
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