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] An increase in an allowance for receivables of $9,000 has been treated as a reduction in the allowance in the financial statements. Which of the following explains the resulting effects?
选项：
A. Net profit understated by $18,000, receivables understated by $18,000
B. Net profit is overstated by $18,000, receivables overstated by $9,000
C. Gross profit overstated by $18,000, receivables overstated by $18,000
D. Net profit overstated by $18,000, receivables overstated by $18,000
2.[单选题] There was an allowance for receivables of 5,000 at 1 January 20X1,. During the year, $2,000 of debts had been written off as irrecoverable, and $800 of debts previously written off were recovered. At 31 December 20X1, it was decided to adjust the allowance for receivables to 5% of receivables which are $20,000.
What is the total receivables expense for the year?
选项：
A. $1,200 debit
B. $2,800 debit
C. $1,200 debit
D. $2,800 credit
