今天帮考网为大家带来2020年ACCA考试F3-财务会计(基础)强化训练题(2)，希望对你们备考有所帮助，备考的小伙伴一起来看看吧。

2.1 At 1 July 20X3 a limited liability company had an allowance for receivables of $83 ,000.During the year ended 30 June 20X4 debts totaling $1 46,000 were written off. At 30 June 20X4 a receivables allowance of $218,000 was required.

What figure should appear in the company\'s statement of profit or loss for the year ended 30 June 20X4 for receivables expense?

A $155, 000

B $364, 000

C $281, 000

D $11, 000

答案：C

2.2 At 31 December 20X4 a company\'s trade receivables totaled $864, 000 and the allowance for receivables was $48,000.

It was decided that debts totaling $13,000 were to be written off. The allowance for receivables was to be adjusted to the equivalent of five per cent of the receivables.

What figures should appear in the statement of financial position for trade receivables (after deducting the allowance) and in the statement of profit or loss for receivables expense?

Statement of profit or loss Statement of financial position

A 8,200   807,800

B 7,550   808,450

C 18,450 808,450

D 55,550 808,450

答案：B

2.3 Which of the following would a decrease in the allowance for receivables result in?

A An increase in liabilities

B A decrease in working capital

C A decrease in net profit

D An increase in net profit

答案：D

2.4 An increase in an allowance for receivables of $8,000 has been treated as a reduction in the allowance in the financial statements. Which of the following explains the resulting effects?

A Net profit is overstated by $16,000, receivables overstated by $8,000

B Net profit understated by $16,000, receivables understated by $16,000

C Net profit overstated by $16, 000, receivables overstated by $16,000

D Gross profit overstated by $16,000, receivables overstated by $16,000

答案：C

2.5 At 1 January 20X1, there was an allowance for receivables of $3,000. During the year, $1, 000 of debts were written off as irrecoverable, and $800 of debts previously written off were recovered. At 31 December 20X1, it was decided to adjust the allowance for receivables to 5% of receivables, which are $20,000.

What is the total receivables expense for the year?

A $200 debit

B $1,800 debit

C $2,200 debit

D $1,800 credit

答案：D

2.6 At the beginning of the year, the allowance for receivables was $850. At the year-end, the allowance required was $1,000. During the year $500 of debts were written off, which includes $100 previously included in the allowance for receivables.

What is the charge to statement of profit or loss for receivables expense for the year?

A $1,500

B $1,000

C $650

D $550

答案：C

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