单项选择题

甲公司以银行存款支付下半年6个月房租费12000，则应作会计分录为（）。
A．借：待难费用 12000 “
贷：银行存款12000
B．借：管理费用12000
贷：银行存款12000
C．借：制造费用12000
贷：待摊费用 12000
D．借：管理费用12000
贷：银行存款12000

A.借：待难费用
B.借：管理费用12000
C.借：制造费用12000
D.借：管理费用12000

你可能感兴趣的试题

【简答题】（a）You are an audit manager in Weston &amp；Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients.Your responsibilities include reviewing ethical matters which arise with audit clients，and dealing with approaches from prospective audit clients.
The management of Jones Co has invited Weston &amp；Co to submit an audit proposal （tender document）for their consideration.Jones Co was established only two years ago，but has grown rapidly，and this will be the first year that an audit is required.In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm.The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company.There are plans for the company to open branches overseas to help recruit personnel from foreign countries.
Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information.The company has a financial year ending 31March 2015.
The following comment was made by Bentley Jones，the company’s founder and owner-manager，in relation to the audit proposal and potential audit fee：
‘I am looking for a firm of auditors who will give me a competitive audit fee.I am hoping that the fee will be quite low，as I am willing to pay more for services that I consider more beneficial to the business，such as strategic advice.I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice.Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’
Required：
（i）Explain the specific matters to be included in the audit proposal （tender document），other than those relating to the audit fee；and （8marks）
（ii）Assuming that Weston &amp；Co is appointed to provide the audit service to Jones Co，discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised.（6marks）

答案：（b）Ordway Co is a long-standing audit client of your firm an...

【简答题】Food Shop sent a fax to Sanyi Farm to inquire about the price of tomatoes as follows：‘100，000kg of tomatoes is urgently needed.Reply as soon as possible.’
Upon receipt of the fax，Sanyi Farm shipped 100，000kg of tomatoes to Food Shop.The latter took delivery of the goods without any objection.On selling the goods Food Shop found that the quality of tomatoes did not meet the standard required and had to sell the goods at a 20%discount.Food Shop considered that there was no contract between the two parties，since its fax to Sanyi Farm did not contain the price，which was one of the essential factors to be an effective offer.
Required：
In accordance with the Contract Law：
（a）Explain the legal nature of the fax sent by Food Shop.（2marks）
（b）Describe the legal nature of the act to take delivery of the goods by Food Shop.（2marks）
（c）Explain whether there was a contract between the two parties.（2marks）

答案：（a）The legal nature of the fax sent by Food Shop was an invi...