每日一练F3 答案回复可见
<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/><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/><br/>What should be the charge in the income statement for the year ended 30 September 2003 for bad and doubtful<br/>debts?<br/><br/>A $42,000<br/>B $33,925<br/>C $70,500<br/>D $32,500</p><p></p><p>D<br/> 28,500 + 42,000 – 38,000</p>页:
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