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] Fox Co has no previous allowance has been made for receivables. This year has total receivables outstanding of $350,000. The accountant estimates that approximately 1% of these balances will not be collected, and so wishes to make an allowance of $35,000.
Which of the following is the correct double entry to create this allowance?
选项：
Debit & Credit
A. Irrecoverable debts & Receivables
B. Irrecoverable debts & Allowance for receivables
C. Allowance for receivables & Receivables
D. Receivables & Allowance for receivables
2.[单选题] At the beginning of the year, Top Co has the allowance for receivables of $750. At the year-end, the allowance required was $1,200. During the year $500 of debts were written off, which includes $100 previously included in the allowance for receivables.
What is the charge to statement of profit or loss for receivables expense for the year?
选项：
A.$1,700
B.$1,200
C.$950
D.$850
