2021年acca考試F3科目練習題與解析（101）
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] An increase in an allowance for receivables of $9,000 has been treated as a reduction in the allowance in the financial statements. Which of the following explains the resulting effects?
選項：
A. Net profit understated by $18,000, receivables understated by $18,000
B. Net profit is overstated by $18,000, receivables overstated by $9,000
C. Gross profit overstated by $18,000, receivables overstated by $18,000
D. Net profit overstated by $18,000, receivables overstated by $18,000
2.[單選題] There was an allowance for receivables of 5,000 at 1 January 20X1,. During the year, $2,000 of debts had been written off as irrecoverable, and $800 of debts previously written off were recovered. At 31 December 20X1, it was decided to adjust the allowance for receivables to 5% of receivables which are $20,000.
What is the total receivables expense for the year?
選項：
A. $1,200 debit
B. $2,800 debit
C. $1,200 debit
D. $2,800 credit
acca考試中公輔導課程報名預約
