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2021年acca考试F3科目练习题与解析(101)

2021-03-25 09:15:38 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] An increase in an allowance for receivables of $9,000 has been treated as a reduction in the allowance in the financial statements. Which of the following explains the resulting effects?

选项:

A. Net profit understated by $18,000, receivables understated by $18,000

B. Net profit is overstated by $18,000, receivables overstated by $9,000

C. Gross profit overstated by $18,000, receivables overstated by $18,000

D. Net profit overstated by $18,000, receivables overstated by $18,000

2.[单选题] There was an allowance for receivables of 5,000 at 1 January 20X1,. During the year, $2,000 of debts had been 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?

选项:

A. $1,200 debit

B. $2,800 debit

C. $1,200 debit

D. $2,800 credit

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