2021年acca考试F3科目练习题与解析(102)
成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.[单选题] Fox Co has no previous allowance has been made for receivables. This year has total receivables outstanding of $350,000. The accountant estimates that approximately 1% of these balances will not be collected, and so wishes to make an allowance of $35,000.
Which of the following is the correct double entry to create this allowance?
选项:
Debit & Credit
A. Irrecoverable debts & Receivables
B. Irrecoverable debts & Allowance for receivables
C. Allowance for receivables & Receivables
D. Receivables & Allowance for receivables
2.[单选题] At the beginning of the year, Top Co has the allowance for receivables of $750. At the year-end, the allowance required was $1,200. During the year $500 of debts were written off, which includes $100 previously included in the allowance for receivables.
What is the charge to statement of profit or loss for receivables expense for the year?
选项:
A.$1,700
B.$1,200
C.$950
D.$850
1.【答案】B。
解析:When a business first establishes an allowance for receivables the full amount of the allowance should be debited to Irrecoverable debts (statement of profit or loss) and credited to Allowance for receivables (statement of financial position).
知识点:Irrecoverable debts/ Allowance for receivables
2.【答案】C。
解析:
知识点:Irrecoverable debts/ Allowance for receivables
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