1.【答案】B。
解析：When a business first establishes an allowance for receivables the full amount of the allowance should be debited to Irrecoverable debts (statement of profit or loss) and credited to Allowance for receivables (statement of financial position).
知识点：Irrecoverable debts/ Allowance for receivables
2.【答案】C。
解析：
知识点：Irrecoverable debts/ Allowance for receivables
