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2021年acca考试F3科目练习题与解析(97)

2021-03-24 09:13:41 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

1.[单选题] At 31 December 20Y7 a company had trade receivables totalled $500,000 and an allowance for receivables of $60,000 had been brought forward from the year ended 31 December 20Y6.

It was decided to write off debts totalling $48,000 and to adjust the allowance for receivables to 10% of the receivables.

What charge for receivables expense should appear in the company's statement of profit or loss for the year ended 31 December 20Y7?

选项:

A. $93,200

B. $62,800

C. $48,000

D. $33,200

2.[单选题] At 1 May 20X4 the receivables allowance of Q was $15,000.

During the year ended 30 April 20X5 debts totalling $11,600 were written off. It was decided that the receivables allowance should be $14,000 as at 30 April 20X5.

What amount should appear in Q's statement of profit or loss for receivables expense for the year ended 30 April 20X5?

选项:

A. $10,600

B. $12,600

C. $40,600

D. $25,600

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