1.【答案】A。
解析：A decrease in the allowance is written back to profit or loss.
知识点：Allowance for receivables
2.【答案】B。
解析：The debt needs to be fully written out of the books. An allowance was already made, so the SPL has already been charged i.e.:
Dr Irrecoverable debts (SPL) X
Cr Allowance for receivables (SOFP) X
Therefore you only need to clear the balances from Receivables and Allowances for receivables, which option B will do.
知识点：Irrecoverable debts/ Allowance for receivables
