中公财经

1.【答案】D。

解析：An increase in the allowance for receivables will reduce profits and receivables. Gross profit will not be affected since allowances for receivables are dealt with in the net profit section.

知识点：Allowance for receivables

2.【答案】D。

解析：

知识点：Irrecoverable debts/ Allowance for receivables

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