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ACCA每日考场 43期答案公布+解析

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admin 发表于 2014-7-10 11:02:56 | 显示全部楼层 |阅读模式
ACCA每日考场 43期   
每天多做一道题,提高不只一点点
Wanda Co allows customers to return faulty goods within 14 days of purchase. At 30 November 20X5 a provision of $6,548 was made for sales returns. At 30 November 20X6, the provision was re-calculated and should now be $7,634.
What should be reported in Wanda Co's income statement for the year to 31 October 20X6 in respect of the provision?

A. A credit of $1,086
B. A credit of $7,634
C. A charge of $1,086
D. A charge of $7,634

正确答案:C

答案解析:

The correct answer is: A charge of $1,086.

The provision should be increased by $1,086, the double entry is therefore Dr Expenses, Cr Provision



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