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

来源:ACCA学习帮发布时间:2019-10-30 10:02发布者:佚名


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
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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.

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