哈嘍，各位小伙伴，最近備考狀態如何啊，現在就來檢驗下自己近段時間的學習情況吧，今日幫考網帶來2020年ACCA考試F3-財務會計(基礎)強化訓練題(1)，一起來測試一下吧。

1.1 Which of the following statements regarding payables and receivables are TRUE?

1 Payables represent money the business owes.

2 Payables are an asset.

3 Receivables represent money owed to the business.

A Statement 1 only

B Statements 1 and 2 only

C Statements 1 and 3 only

D Statement 3 only

答案：C

1.2 At 31 December 20X2 a company\'s receivables totaled $400,000 and an allowance for receivables of $50,000 had been brought forward from the year ended 31 December 20X1.

It was decided to write off debts totaling $38,000. The allowance for receivables was to be adjusted to the equivalent of 10% of the receivables.

What charge for receivables expense should appear in the company\'s statement of profit or loss for the year ended 31 December 20X2?

A $74,200

B $51,800

C $28,000

D $24,200

答案：D

1.3 At 1 July 20X2 the receivables allowance of Q was $18,000. During the year ended 30 June 20X3 debts telling $14,600 were written off. The receivables allowance required was to be $16,000 as at 30 June 20X3.

What amount should appear in Q\'s statement of profit or loss for receivables expense for the year ended 30 June 20X3?

A $12,600

B $16,600

C $48,600

D $30,600

答案：A

1.4 At 30 September 20X2 a company\'s allowance for receivables amounted to $38,000, which was equivalent to five per cent of the receivables at that date.

At 30 September 20X3, receivables totaled $868, 500. It was decided to write off $28, 500 of debts as irrecoverable. The allowance for receivables required was to be the equivalent of five per cent of receivables.

What should be the charge in the statement of profit or loss for the year ended 30 September 20X3 for receivables expense?

A $42,000

B $33,925

C $70,500

D $32,500

答案：D

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