PAPER 1.1 每天一练 16

At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled
$517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the
equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A $61,000
B $22,000
C $24,000
D $23,850

B is the correct answer!!

原帖由 香铭 于 2007-4-22 09:46 发表 http://bbs.52acca.com/images/common/back.gif
At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled
$517,000. It was decided to write off debts totalling $37,000 and to adjust the allowanc ...

答案就是B

看看..............................