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] Which of the following items is a decrease in the allowance for receivables results in?
选项：
A. An increase in net profit
B. An increase in liabilities
C. A decrease in working capital
D. A decrease in net profit
2.[单选题] A business has been informed that a customer has been declared bankrupt. The business had previously made an allowance for this debt. Which of the following is the correct double entry to account for this new information?
选项：
Debit & Credit
A. Receivables & Allowance for receivables
B. Allowance for receivables & Receivables
C. Receivables & Irrecoverable debts
D. Irrecoverable debts & Receivables
