每天一练1.1
<p>At 30 September 2002 a company’s allowance for doubtful debts amounted to $38,000, which was five per cent of<br/>the receivables at that date.<br/>At 30 September 2003 receivables totalled $868,500. It was decided to write off $28,500 of debts as bad and to<br/>keep the allowance for doubtful debts at five per cent of receivables.<br/>What should be the charge in the income statement for the year ended 30 September 2003 for bad and doubtful<br/>debts?<br/>A $42,000<br/>B $33,925<br/>C $70,500<br/>D $32,500</p><p> D 28,500 + 42,000 – 38,000</p><p> allowance for doubtful debts c/d (868500-28500)*5%=42000</p><p> difference between allowance for doubtful debts 42000-38000=4000</p><p> </p> <p>ha</p> 为什么你天天都在啊？ 你是新手还是 版主呢<br/> answer <img alt="" src="http://bbs.accaspace.com/Skins/default/topicface/face1.gif"/> b ? 答案：D yes b a页:
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