商务会计每周练4题.docVIP

1. You are required to prepare trading, profit and loss account for the year ending 31/12/2010 Apple PLC TRAIL BALANCE ￡000 ￡000 Trade debtors 4,450 trade creditors 2,760 administration expenses 660 15% debentures(2019) 5,320 stock at 01/01/2010 950 distribution costs 740 purchases 3,200 sales 6,450 profit and loss account at 01/01/2010 800 land and buildings(NBV@31/12/2009) 2,100 plant and machinery (NBV@31/12/2009) 3,200 fixture and fittings (NBV@31/12/2009) 450 motor vehicles (NBV@31/12/2009) 800 discount rec