在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
11.4 At 30 September 20X2 a company's allowance for receivables amounted to $38,000, which was equivalent to five per cent of the lreceivables at that date.
At 30 September 20X3 receivables totalled $868, 500. It was decided to write off $28, 500 of debts as irrecoverable. The allowance for receivables required was to be the equivalent of five per cent of receivables.
What should be the charge in the statement of profit or loss for the year ended 30 September 20X3 for receivables expense?
A $42,000
B $33,925
C $70,500
D $32,500
答案：D
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
