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2016ACCA F3基础测试：Double entry bookkeeping

高顿网校2016-03-03 13:15Yvonne.shen
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Question：William's trial balance at 30 September 20X5 includes the following balances:

Trade receivables $75,943

Receivables allowance $4,751

How should these balances be reported in William's statement of financial position as at 30 September 20X5?

A. An asset of $75,943 and a liability of $4,751

B. A liability of $75,943 and an asset of $4,751

C. A liability of $71,192

D. An asset of $71,192

The correct answer is:An asset of $71,192.

The receivables allowance is deducted from trade receivables and the net figure of $71,192 ($75,943 - $4,751) is reported in the statement of financial position.

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上一篇：2016ACCA F3每日一练：purpose of financial reporting
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