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!
29.15 At 30 June 20X4 a company's allowance for receivables was $39,000. At 30 June 20X5 trade receivables totalled $517 ,000. It was decided to write off debts totalling $37 ,000. The allowance for recelvables was to be adjusted to the equivalent of 5 per cent of the trade receivables.
What figure should appear in the statement of profit or loss for these items?
A $61,000
B $22,000
C $24,000
D $23,850
答案：B
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。
