每日一练丨ACCA F3巩固练习题:Double entry bookkeeping

时间:2017年07月13 18:06

今天给大家带来的每日一练,是来自ACCA F3巩固练习题:Double entry bookkeeping,记得做完在下拉看答案哦~

Question:William's trial balance at 30 September 20X5 includes the following balances:
 
Trade receivables$75,943
 
Receivables allowance$4,751
 
How should these balances be reported in William's statement of financial position as at 30 September 20X5?
 
A.An asset of$75,943 and a liability of$4,751
 
B.A liability of$75,943 and an asset of$4,751
 
C.A liability of$71,192
 
D.An asset of$71,192

自己先做~

做完之后滑这儿,就能对答案



 

 

 

The correct answer is: D

 

解析The receivables allowance is deducted from trade receivables and the net figure of $71,192 ($75,943 - $4,751) is reported in the statement of financial position.

本文由中国ACCA考试网整理发布,如需转载或引用请完整注明出处,不得篡改替换。更多ACCA精彩练习题,敬请关注微信公众号:ACCA学习帮(accaxxb)。

 


  
给大家推荐一个已经考过ACCA的学姐,关于ACCA任何不懂的事情都可以咨询她。不仅能解决ACCA考试问题,还有【电子版ACCA试题和ACCA备考资料】 (微信ID:ACCAmengyue)

更多信息推荐: 备考指南 考试资料 考经分享
2017年ACCA就业力大比拼
视频推荐
< >
  • ACCA就业前景怎么样?
    acca官网登不上怎么办?
    ACCA教材在什么地方购买
    ACCA的通过率一般为多少
  • ACCA的难度大吗?
    ACCA的考试年限有多久?
    acca成绩过期怎么办?
    ACCA考试时间
  • 2019年ACCA考试费用
    2018-2019年如何通过MyACCA账户缴纳ACCA考试费用?
    ACCA:做精英领袖,传递ACCA能量!
    ACCA P3-Part 8:Strategic action IV

考友召集令,火速响应