at 1 July 2003 a limited liabilty company had an allowance for receivables of $83000. during the year ended 30 June 2004 debts totalling $146000 were written off. At 30 June 2004 it was decided that a receivable allowace of $218000 was required.

what figure should appear in the company's income statement for the year ended 30 June 2004 for irrecoverable debts and receivable allowance?

答案146000+218000-83000

我能够理解146000作为income statement 的一项，但是后面的就不太理解了，receivable allowance 和irrecoverable debt 到底哪个是中文里的坏账准备？receivable allowance 和irrecoverable 的区别又是什么呢？

请教大家

再次感谢！！！

 irrecoverable debts and receivable allowance这个是作为一个整体来说的

allowance 变化额为218000-83000增加了

 irrecoverable debts and receivable allowance(这个是I\S中反映的数值receivable allowance 应该反映变化的数值)而后应该是irrecoverable debts +receivable allowance 变化的数值receivable allowance 是坏帐准备.irrecoverable debt 是坏帐.应该是这样.........