每日一练F3 答案回复可见
<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.</p><p>What figure should appear in the income statement for these items?<br/><br/>A $61,000<br/>B $22,000<br/>C $24,000<br/>D $23,850</p><p></p><p>B</p>页:
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