每日一练F3 答案回复可见
<p>At 1 January 2005 a company had an allowance for receivables of $18,000<br/>At 31 December 2005 the company’s trade receivables were $458,000.<br/>It was decided:<br/>(a) To write off debts totalling $28,000 as irrecoverable;<br/>(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past<br/>experience.<br/>What figure should appear in the company’s income statement for the total of debts written off as irrecoverable<br/>and the movement in the allowance for receivables for the year ended 31 December 2005?<br/>A $49,500<br/>B $31,500<br/>C $32,900<br/>D $50,900</p><p>B 430,000 x 5% = 21,500 – 18,000 + 28,000</p> <p>why?</p><p></p> ????页:
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