每日一练
发布时间：2019-10-30 
今天给大家带来的每日一练，是来自ACCA F3巩固练习题：Double entry bookkeeping，记得做完在下拉看答案哦~
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
再送大家一个2019ACCA资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频
再送大家一个2019ACCA资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频
自己先做~
做完之后滑这儿，就能对答案
The correct answer is: D
解析：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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