Z Co sells goods with a one year warranty and had a provision for warranty claims of $64,000 at 31 December 20X1. During the year ended 31 December 20X2, $25,000 in claims were paid to customers. On 31 December 20X2, Z Co estimated that the following claims will be paid in the following year: Scenario Probability Anticipated cost Worst case 5% $150,000 Best case 20% $25,000 Most likely 75% $60,000 What amount should Z Co record in the statement of profit or loss for the year ended 31 December 20X2 in respect of the provision? A $57,500 B $6,500 C $18,500 D $39,000 老师，为什么这道题答案中选的是增加的provision？不应该是选年底要记录的总provision吗？

为什么选C呢？

老师，请教一下这道题，题目最后要我们求的是什么？应该怎么思考？ Diesel fuel in inventory at 1 November 20X8 was $12,500, and there were invoices awaited for $1,700. During the year to 31 October 20X9, diesel fuel bills of $85,400 were paid, and a delivery worth $1,300 had yet to be invoiced. At 31 October 20X9, 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 20X9? A $87,700 B $89,400 C $91,100 D $88,500

老师，请问为什么这里计算正确的profit or loss时，要加上prepayments？他不是原来没有把prepayments算进去么？难道默认他原来把prepayments算成了费用么？

Atlas sells machine X for $50,000 cash on 30 April 20X4. Machine X cost $200,000 when it was purchased and has a carrying amount of $130,000 at the date of disposal. What are the journal entries to record the disposal of machine X? A. Dr Accumulated depreciation $70,000 Dr Loss on disposal (SPL) $30,000 Dr Cash $100,000 Cr Non-current assets – cost $200,000 B. Dr Accumulated depreciation $130,000 Dr Loss on disposal (SPL) $70,000 Cr Non-current assets – cost $200,000 C. Dr Accumulated depreciation $70,000 Dr Cash $100,000 Cr Non-current assets $130,000 Cr Profit on disposal (SPL) $40,000 D. Dr Non-current assets $130,000 Dr Accumulated depreciation $70,000 Cr Cash $100,000 Cr Profit on disposal (SPL) $100 老师，这里Atlas sells machine X for $50,000 cash on 30 April 20X4. 应该是卖了10000吧，不然和下面选项不匹配啊

accrued income 不是收入吗？怎么会记到借方里面

accrued与prepayment的区别？

这是怎么算的呢？

为什么不选B

老师，这道题为什么利润被低估？应该怎么思考？谢谢！