成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.[单选题] At 31 December 20Y7 a company had trade receivables totalled $500,000 and an allowance for receivables of $60,000 had been brought forward from the year ended 31 December 20Y6.
It was decided to write off debts totalling $48,000 and to adjust the allowance for receivables to 10% of the receivables.
What charge for receivables expense should appear in the company's statement of profit or loss for the year ended 31 December 20Y7?
选项：
A. $93,200
B. $62,800
C. $48,000
D. $33,200
2.[单选题] At 1 May 20X4 the receivables allowance of Q was $15,000.
During the year ended 30 April 20X5 debts totalling $11,600 were written off. It was decided that the receivables allowance should be $14,000 as at 30 April 20X5.
What amount should appear in Q's statement of profit or loss for receivables expense for the year ended 30 April 20X5?
选项：
A. $10,600
B. $12,600
C. $40,600
D. $25,600
