每日一练F3 答案回复可见

At 31 December 2002 a company’s receivables totalled $400,000 and an allowance for doubtful debts of $50,000
had been brought forward from the year ended 31 December 2001.
It was decided to write off debts totalling $38,000 and to adjust the allowance for doubtful debts to 10% of the
receivables.
What charge for bad and doubtful debts should appear in the company’s income statement for the year ended
31 December 2002?
A $74,200
B $51,800
C $28,000
D $24,200

D 38,000 – (50,000 – 36,200) = 24,200