Question：At 1 July 20X3 a limited liability company had an allowance for receivables of $83,000.
During the year ended 30 June 20X4 debts totalling $146,000 were written off. At 30 June 20X4 it was decided that a receivables allowance of $218,000 was required.
What figure should appear in the company's statement of comprehensive income for the year ended 30 June 20X4 for receivables expense?
A. $364,000
B. $281,000
C. $11,000
D. $155,000
The correct answer is:$281,000
$146,000 + ($218,000 - $83,000) = $281,000
　　高顿网校温馨提醒
　　为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文