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2020年acca考试F3考试模拟练习(167)

2020-09-01 08:57:56 来源: 中公财经 浏览量:

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

11.11 At 1 January 20X1, there was an allowance for receivables of $3,000. During the year, $1 ,000 of debts were written off as irrecoverable, and $800 of debts previously written off were recovered. At 31 December 20X1, it was decided to adjust the allowance for receivables to 5% of receivables which are $20,000.

What is the total receivables expense for the year?

A $200 debit

B $1,800 debit

C $2,200 debit

D $1,800 credit

答案:D

以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯,请登录中公财经网acca栏目。

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