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] Anna Co had received cash for a debt that was previously written off. Which of the following is the correct double entry to record the cash received?
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2.[单选题] A company's trade receivables totalled $685,000 at 31 December 20X6 and the allowance for receivables was $36,000.
It was decided that bad debts totalling $14,000 were to be written off, and the allowance for receivables adjusted to five per cent of the receivables.
What figures should appear in the statement of financial position for trade receivables (after deducting the allowance) and in the statement of profit or loss for receivables expense?
选项：
