1.【答案】B、D。
解析：An aged receivables analysis the outstanding balances owed by each customer analysed by how long they have been outstanding, usually 30,60, and 90+ days. The receivables allowance is deducted from the receivables balance in the statement of financial position.
A credit limit is set by the credit control department of the business and is the maximum amount of credit each customer of that business can have. Credit limits are not applied to cash sales.
知识点： Allowance for receivables
2.【答案】B。
解析：或有资产不应该在财务报表中确认。
知识点：Contingent liabilities and contingent assets
