2021年acca考试F3科目练习题与解析（102）

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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

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