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7.1 Diesel fuel in inventory at 1 November 20X7 was $12,500, and there were invoices awaited for $1,700. During the year to 31 October 20X8, diesel fuel bills of $85,400 were paid, and a delivery worth $1,300 had yet to be invoiced. At 31 October 20X8, the inventory of diesel fuel was valued at $9,800. What is the value of diesel fuel to be charged to the statement of profit or loss and other comprehensive income for the year to 31 October 20X8?

A $87, 700

B $89,400

C $88, 500

D $91,100

答案：A

7.2 The year-end of M Co is 30 November 20X0. The company pays for its gas by a standing order of $600 per month. On 1 December 20W9, the statement from the gas supplier showed that M Co had overpaid by $200. M Co received gas bills for the four quarters commencing on 1 December 20W9 and ending on 30 November 20X0 for $1 ,300, $1 ,400, $2,100 and $2,000 respectively.

Which of the following is the correct charge for gas in M Ink’s statement of profit or loss for the year ended 30 November 20X0?

A $6,800

B $7,000

C $7,200

D $7, 400

答案：A

7.3 A business compiling its financial statements for the year to 31 January each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. After remaining unchanged for some years, the rent was increased from $24,000 per year to $30,000 per year as from 1 July 20X0.

Which of the following figures is the rent expense, which should appear in the statement of profit or loss for year ended 31 January 20X1?

A $27, 500

B $29,500

C $28,000

D $29,000

答案：A

7.4 Buster\'s draft financial statements for the year to 31 October 20X5 report a loss of $1, 486. When he prepared the financial statements, Buster did not include an accrual of $1, 625 and a prepayment of $834.

What is Buster\'s profit or loss for the year to 31 October 20X5 flowing the inclusion of the accrual and prepayment?

A A loss of $695

B A loss of $2,277

C A loss of $3,945

D A profit of $1,807

答案：B

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