单选题：William's trial balance at 30 September 20X5 includes the following balances：Tra

题目内容：

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?

AAn asset of $71,192

BAn asset of $75,943 and a liability of $4,751

CA liability of $71,192

DA liability of $75,943 and an asset of $4,751

答案解析：

The following totals appear in the day books for March 20X8. $Sales day book

The following totals appear in the day books for March 20X8. $Sales day book 40,000Purchases day book 20,000Returns

分类：ACCA英国注册会计师试题题型：单选题

Tin Co purchases $250 worth of metal from Steel Co. Tin Co agrees to pay Steel Co in 60 days time.What is the double ent

分类：ACCA英国注册会计师试题题型：单选题

A business sells $100 worth of goods to a customer, the customer pays $50 in cash immediately and will pay the remaining

分类：ACCA英国注册会计师试题题型：单选题

You are given the following information:Receivables at 1 January 20X3 $10,000Receivables at 31 December 20X3 $9,000Tot

分类：ACCA英国注册会计师试题题型：单选题

An accountant has inserted all the relevant figures into the trade payables account, but has not yet balanced off the ac

分类：ACCA英国注册会计师试题题型：单选题