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小果子 发表于 2008-4-22 20:13

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<p>At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled<br/>$517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the<br/>equivalent of 5 per cent of the trade receivables based on past events.<br/>What figure should appear in the income statement for these items?<br/>A&nbsp;&nbsp; $61,000<br/>B&nbsp; &nbsp;$22,000<br/>C&nbsp; &nbsp;$24,000<br/>D&nbsp; &nbsp;$23,850</p><p>B</p>

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