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1.Which of following accounting concepts befit allowance for receivable?
A. Prudence
B. Business entity
C. Consistency
D. Accruals
2.At the end of its first trading period after commencing business, ZBCT has a trade receivable balance of $400,000. It wishes to provide a specific allowance on a debt of $20,000. The general allowance of 2% is ZBCT wished.
What is charge to the statement of profit or loss?
A. $9,600
B. $27,600
C. $20,000
D. $19,800
