2021年acca考試F3科目練習題與解析（97）
成功哪有看起來那么容易？在備考的路上，最有希望通過的人總是最孤獨的。這個時候，只要我們堅持初心，持之以恒，才能滴水穿石，獲得最終得突破。每日堅持練習兩道acca考試題目，堅持下去，你會發現一個不一樣的自己~
1.[單選題] At 31 December 20Y7 a company had trade receivables totalled $500,000 and an allowance for receivables of $60,000 had been brought forward from the year ended 31 December 20Y6.
It was decided to write off debts totalling $48,000 and to adjust the allowance for receivables to 10% of the receivables.
What charge for receivables expense should appear in the company's statement of profit or loss for the year ended 31 December 20Y7?
選項：
A. $93,200
B. $62,800
C. $48,000
D. $33,200
2.[單選題] At 1 May 20X4 the receivables allowance of Q was $15,000.
During the year ended 30 April 20X5 debts totalling $11,600 were written off. It was decided that the receivables allowance should be $14,000 as at 30 April 20X5.
What amount should appear in Q's statement of profit or loss for receivables expense for the year ended 30 April 20X5?
選項：
A. $10,600
B. $12,600
C. $40,600
D. $25,600
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