2021年acca考试F3科目练习题与解析(100)
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] Which of the following items is a decrease in the allowance for receivables results in?
选项:
A. An increase in net profit
B. An increase in liabilities
C. A decrease in working capital
D. A decrease in net profit
2.[单选题] A business has been informed that a customer has been declared bankrupt. The business had previously made an allowance for this debt. Which of the following is the correct double entry to account for this new information?
选项:
Debit & Credit
A. Receivables & Allowance for receivables
B. Allowance for receivables & Receivables
C. Receivables & Irrecoverable debts
D. Irrecoverable debts & Receivables
1.【答案】A。
解析:A decrease in the allowance is written back to profit or loss.
知识点:Allowance for receivables
2.【答案】B。
解析:The debt needs to be fully written out of the books. An allowance was already made, so the SPL has already been charged i.e.:
Dr Irrecoverable debts (SPL) X
Cr Allowance for receivables (SOFP) X
Therefore you only need to clear the balances from Receivables and Allowances for receivables, which option B will do.
知识点:Irrecoverable debts/ Allowance for receivables
欢迎关注(中公教育会计考试频道)
及时掌握会计考试信息
回复“2022”领取备考大礼包
声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。
如果对你有帮助的话,就点个赞吧!





