A business prepares its accounts to 31 December 20X7. The trial balance includes $9,000 pa
A、$9,000
B、$3,000
C、$6,000
D、$12,000
A、$9,000
B、$3,000
C、$6,000
D、$12,000
1. This passage is mainly about ().
A. why different forms of business run
B. when different forms of business raise money
C. how different forms of business are organized
2. What is usually needed to decide the portion of the partnership each person controls?()
A. A rule.
B. An agreement.
C. A regulation.
3. Who are not included in limited liability partnerships?()
A. Full partners.
B. Limited partners.
C. Unlimited partners.
4. How can corporations raise money?()
A. By selling stock.
B. By buying stock.
C. By holding corporation shares.
5. Who controls corporate policies in a corporation?()
A. Chairman of the board.
B. A board of directors.
C. The owner of the corporation.
A company's telephone bill consists of two elements. One is a quarterly rental charge, payable in advance; the other is a quarterly charge for calls made, payable in arrears. At 1 April 20X7, the previous bill dated 1 March 20X7 had included line rental of $90. Estimated call charges during March 20X7 were $80. During the following 12 months, bills totalling $2,145 were received on 1 June,1 September, 1 December 20X7 and 1 March 20X8, each containing rental of $90 as well as call charges. Estimated call charges for March 20X8 were $120. The amount to be charged to the statement of profit or loss for the year ended 31 March 20X8 is $__________.
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