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At1July2014acompanyhadalossallowanceforreceivablesofUSD83,000.

A、USD11,000

B、USD155,000

C、USD281,000

D、USD364,000

正确答案：公需科目题库搜索

答案解析：146,000+218,000–83,000=USD281,000

At30June2014acompany’sallowanceforreceivableswasUSD39,000.At30June2015tradereceivablestotalledUSD517,000.ItwasdecidedtowriteoffdebtstotallingUSD37,000andtoadjusttheallowanceforreceivablestotheequivale

A、USD22,000

B、USD23,850

C、USD24,000

D、USD61,000

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答案解析：AllowanceaccountUSDUSDProfitorloss15,000B/f39,000C/f(5%*(517,000–37,000)24,000——————39,00039,000——————

AnextractofMoon’sdrafttrialbalanceasat31October2015includesthefollowing:

A、USD374

B、USD1,860

C、USD3,346

D、USD6,920

正确答案：公需科目题库搜索

答案解析：TheallowanceneedstobedebitedwithUSD6,546–USD5,060=USD1,486andUSD1,860needstobecreditedtotradereceivables.ThenetdebittotheirrecoverabledebtsexpenseaccountisthereforeUSD1,860–USD1,486=USD374Allowancefor

Quince’strialbalanceextractedasat31May2015includestheUSD456,875forinventoryasat1June2014.

A、USD456,875

B、USD545,419

C、USD560,419

D、USD572,904

正确答案：公需科目题库搜索

答案解析：Thecarryingamountofclosinginventoryis(USD572,904–USD27,485+USD15,000)=USD560,419.Tutorialnote:Thisisdebitedandcreditedtotheclosinginventoryaccount;thedebitisforthestatementoffinancialpositionandthecre

At1January2015acompanyhadalossallowanceforreceivablesofUSD18,000.At31December2015thecompany’stradereceivableswereUSD458,000.Itwasdecided:

A、USD31,500

B、USD32,900

C、USD49,500

D、USD50,900

正确答案：公需科目题库搜索

答案解析：(430,000*5%)–18,000+28,000=USD31,500

TherevenueofacompanywasUSD4millionanditsreceivableswere7.5%ofrevenue.Thecompanywishestohavealossallowanceof3%ofreceivables,whichwouldresultinanincreaseof25%ofthecurrentallowance.

A、USD1,800

B、USD2,250

C、USD9,000

D、USD12,000

正确答案：公需科目题库搜索

答案解析：Receivables=4,000,000*7.5%=USD300,000Closingallowanceforirrecoverabledebts=3%*USD300,000=USD9,000Openingallowance=9,000÷125%=USD7,200Increaseinallowance=USD9,000–USD7,200=USD1,800chargetoprofitorloss.

At31December2015acompany’stradereceivablestotalledUSD864,000andtheallowanceforreceivableswasUSD48,000.

A、ProfitorlossUSD8,200;StatementoffinancialpositionUSD807,800

B、ProfitorlossUSD7,550;StatementoffinancialpositionUSD808,450

C、ProfitorlossUSD18,450;StatementoffinancialpositionUSD808,450

D、ProfitorlossUSD55,550;StatementoffinancialpositionUSD808,450

正确答案：公需科目题库搜索

答案解析：Statementoffinancialposition:(864,000–13,000)–5%*851,000=USD808,450Profitorloss:13,000–(48,000–42,550)=USD7,550

Atitsyearendof31July2015HussarhastradereceivablesofUSD578,645,alossallowanceinrespectofCusackasat1August2014ofUSD1,200andachargeforirrecoverabledebtsexpenseofUSD3,290.Thefollowinghavestilltobeaccounte

A、StatementofprofitorlossUSD2,251;StatementoffinancialpositionUSD578,395

B、StatementofprofitorlossUSD2,340;StatementoffinancialpositionUSD577,606

C、StatementofprofitorlossUSD2,340;StatementoffinancialpositionUSD578,395

D、StatementofprofitorlossUSD3,451;StatementoffinancialpositionUSD578,395

正确答案：公需科目题库搜索

答案解析：TheexpenseisUSD2,251(W2)andthefigureforreceivablesisUSD578,645–USD250=USD578,395.WORKINGS(1)AllowanceforreceivablesUSDUSDIrrecoverabledebtsexpense950B/fwd(Cusack)1,200C/fwd(Dancer)250——————1,2001,200—

At30September2014acompany’sallowancefortradereceivablesamountedtoUSD38,000,whichwas5%ofthereceivablesatthatdate.

A、USD32,500

B、USD33,925

C、USD42,000

D、USD70,500

正确答案：公需科目题库搜索,法宣在线帮手微xin(xzs9519)

答案解析：28,500+((5%*(868,500–28,500)–38,000)=USD32,500

Samantha,asoletrader,doesnotkeepareceivablescontrolaccountorasalesdaybookandisnotregisteredforsalestax.Thebookkeeperhasdiscoveredthefollowingerrorsand

A、rReceivablesUSD156;DrSalesUSD24;CrCashUSD180

B、rCashUSD180;CrReceivablesUSD156;CrSalesUSD24

C、rReceivablesUSD168;DrSalesUSD12;CrCashUSD180

D、rIrrecoverabledebtexpenseUSD180;DrReceivablesUSD24;CrCashUSD180;CrSalesUSD24

正确答案：公需科目题库搜索

答案解析：Thecorrectingjournalsinfullare:USDUSDDrReceivables180CrCash180DrSales(2*12)24CrReceivables24Sothenetcorrectingjournalis:USDUSDDrReceivables156DrSales24CrCash180