2021年acca考試F3科目練習題與解析（98）
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] A company's allowance for receivables amounted to $18,000 at 30 June 20X4, which was five per cent of the receivables at that date.
At 30 June 20X5 receivables totalled $968,000. It was decided to write off $18,600 of debts as irrecoverable and to keep the allowance for receivables at five per cent of receivables.
How much should be the charge in the statement of profit or loss for the year ended 30 June 20X5 for receivables expense?
選項：
A. $10,870
B. $29,470
C. $47,470
D. $48,070
2.[單選題] At 1 July 20X8 a limited liability company had an allowance for receivables of $77,000. During the year ended 30 June 20X9 debts totalling $156,000 were written off. At 30 June 20X8 it was decided that a receivables allowance of $257,000 was required.
What figure should appear in the company's statement of profit or loss for the year ended 30 June 20X8 for receivables expense?
選項：
A. $178,000
B. $101,000
C. $336,000
D. $23,000
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