【每日一练】ACCA F3（ June 2014）
Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to
each multiple choice question.
Each question is worth 2 marks.
At 30 June 20X5 a company’s allowance for receivables was $39,000. At 30 June 20X6 trade receivables totalled
$517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the
equivalent of 5% of the trade receivables based on past events.
What figure should appear in the statement of profit or loss for the year ended 30 June 20X6 for receivables
expense?
A $61,000
B $52,000
C $22,000
D $37,000
Answer:
C
$ $
Debts written off 37,000
Movement in allowance:
(517 – 37) x 5% 24,000
Less opening allowance 39,000
(15,000)
–––––––
Receivables expense 22,000
–––––––
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