每日一练F3答案回复可见
<p>At 1 January 2006 a company had an allowance for receivables of $49,000.<br/>At 31 December 2006 the company’s trade receivables were $863,000 and it was decided to write off balances<br/>totalling $23,000 and to adjust the allowance for receivables to the equivalent of 5% of the remaining receivables<br/>based on past experience.<br/>What total figure should appear in the company’s income statement for bad debts and allowance for receivables?<br/>A $16,000<br/>B $65,000<br/>C $30,000<br/>D $16,150</p><p>A 23,000 – (49,000 – 42,000)</p>页:
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