请告诉我那个是revised哪个是adjustment会计题目，求助在线等a)Theannualinsurancepremiumpaidwas$36,000fortheyearended31August2015sotwomonths($6,000)areprepaid,butthishasn’tbeenadjustedfor.b)MrWardo

Question

请告诉我那个是revised 哪个是adjustment 会计题目，求助在线等
a) The annual insurance premium paid was $36,000for the year ended 31 August 2015 so two months ($6,000) are prepaid, but thishasn’t been adjusted for.

b) Mr Wardo is a vintage car enthusiast and hispersonal 1955 Buick was restored by Classic Carers. Sizbiz paid $9,000 toClassic Carers and Fifi entered the amount as Vehicle Expenses. Fifi says MrWardo works so hard that he deserves some reward.

c) You are surprised to see Frowd Enterprises onthe list of Accounts Receivable as at 30 June 2015 with a balance of $21,000.Frowd Enterprises achieved a lot of publicity in March 2015 when Mr Frowd wentmissing and the company was declared bankrupt. Unsecured creditors (of whichSizbiz is one) were told they would receive nothing. When you ask Fifi aboutthis, she says she is an optimist and who knows, Interpol may catch up with MrFrowd and make him pay the money back.

d) When you ask why the depreciation expense hasdropped significantly, Fifi explains that no depreciation expense was chargedon “Equipment” this year. Unlike cars and furniture which are bought on theopen market, the equipment is specialised and replacing it would cost a lot ofmoney. (The equipment originally cost $110,000 with an estimated useful life offive years and a residual value of $10,000. Sizbiz uses the straight linemethod of depreciation.)

e) Sizbiz operates the periodic inventorysystem. A shipment of widgets which cost $32,000 was received into thewarehouse at Sizbiz on 25 June (and was included in the stock count). As yet nopayment has been made for this shipment nor has an invoice been received. Whenyou question Fifi on this, she says “don’t worry about it. We will pay it whenthe invoice is received but I have decided to ignore it till then so therewon’t be pressure on our cash flow”.

Answer 1

d部分的内容是调整 也就是adjustment 这段话的大意是设备由原来的110000到10000
b根据句意是修订的意思