ACCA知识点梳理，附例题解析

2021年ACCA6月考季即将要开始了，从历年考情，Bad debt
s allowance for receivables was $39,000. At 30 June 20X5 trade receivables totaled $517,000. It was decided to write off debts totaling $37,000. The allowance for receivables was to be adjusted to the equivalent of 5 per cent of the trade receivables.
What figure should appear in the statement of profit or loss for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
分析：题目让求在利润表中记录的坏账和坏账准备的费用的金额，也就是求计入利润表的Receivable expense。
Step1：
Receivable expense = Bad debt + Movement in allowance
= Bad debt + (Closing allowance - Opening allowance)
Step2：
Bad debt题目信息直接给了=37000
Step3：
Movement in allowance = Closing allowance - Opening allowance
= (517000-37000)*5% - 39000 = -15000
Step4：
Receivable expense = Bad debt + Movement in allowance = 37000-15000 = 22000
所以这道题答案选择B。1、 Allowance的计算
2、Receivable expense的计算
3、坏账收回，坏账准备变坏账，坏账准备收回的会计处理