13 At 1 January 2005 a company had an allowance for receivables of $18,000
At 31 December 2005 the company’s trade receivables were $458,000.
It was decided:
(a) To write off debts totalling $28,000 as irrecoverable;
(b) To adjust the allowance for receivables to the equivalent of 5% of the remaining receivables based on past
experience.
What figure should appear in the company’s income statement for the total of debts written off as irrecoverable
and the movement in the allowance for receivables for the year ended 31 December 2005?
A $49,500
B $31,500
C $32,900
D $50,900
第1题
As used in this passage, "structures" means ______.
A.endurance
B.organization
C.necessary parts
D.energy
第2题
As used in this passage, "structures" means______.
A.endurance
B.organization
C.necessary parts
D.energy
第3题
As used in this passage, the word "fraudulent" means ______.
A.actual
B.amorphous
C.deceptive
D.diabolical
第4题
As used in this passage, the word "strategy" means ______.
A.deception
B.method
C.defense
D.rule
第5题
As used in the passage, moderate most nearly means ______.
A.direct
B.lessen
C.move to middle
D.use
第6题
As used in the 3ut paragraph of this passage, the word "documnted" means ______.
A.numbered
B.recorded
C.legal
D.believable
第7题
As it is used in line 4 of the passage, the word "suffer" most nearly means ______.
A.endure
B.undergo
C.permit
D.support
第8题
As it is used in the passage, the phrase "laid off?"(Line 3, Para 4) means"______"
第9题
The term "subculture," as used in the passage (paragraph 1) means a gang's ______.
A.distinctive clothing or uniform
B.customs and ways of behaving
C.relationships with other gangs
D.control of a particular neighborhood
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