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【每日一题】ACCA F3试题：Receivables and payables

高顿网校2015-08-26 10:58Yvonne.shen
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　　问题：At 1 July 20X3 a limited liability company had an allowance for receivables of $83,000.

　　During the year ended 30 June 20X4 debts totalling $146,000 were written off. At 30 June 20X4 it was decided that a receivables allowance of $218,000 was required.

　　What figure should appear in the company's statement of comprehensive income for the year ended 30 June 20X4 for receivables expense?

　　A. $364,000

　　B. $281,000

　　C. $11,000

　　D. $155,000

　　答案：The correct answer is:$281,000

　　解析：$146,000 + ($218,000 - $83,000) = $281,000

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上一篇：【每日一题】ACCA F3试题：Accruals and prepayments
下一篇：【每日一题】ACCA F3试题：Provisions and contingencies

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