中公财经

1.【答案】A。

解析：Because the debt has been previously written off, there is no receivable for which to offset the cash, therefore the double entry is Dr Cash, Cr Irrecoverable debts expense.

知识点：Irrecoverable debts

2.【答案】B。

解析：

知识点：Irrecoverable debts/ Allowance for receivables

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