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] A company's allowance for receivables amounted to $18,000 at 30 June 20X4, which was five per cent of the receivables at that date.
At 30 June 20X5 receivables totalled $968,000. It was decided to write off $18,600 of debts as irrecoverable and to keep the allowance for receivables at five per cent of receivables.
How much should be the charge in the statement of profit or loss for the year ended 30 June 20X5 for receivables expense?
选项：
A. $10,870
B. $29,470
C. $47,470
D. $48,070
2.[单选题] At 1 July 20X8 a limited liability company had an allowance for receivables of $77,000. During the year ended 30 June 20X9 debts totalling $156,000 were written off. At 30 June 20X8 it was decided that a receivables allowance of $257,000 was required.
What figure should appear in the company's statement of profit or loss for the year ended 30 June 20X8 for receivables expense?
选项：
A. $178,000
B. $101,000
C. $336,000
D. $23,000
