What is the total charge to the income and expenditure account for the year to 31August 2012 in respect of irrecoverable debts?

1 .A company has trade receivables totalling $16,000 after writing off irrecoverable debts of$500, and an allowance brought forward of $2,000. The company wishes to carry forward anallowance equal to 5% of trade receivables.What will be the effect on profit of adjusting the allowance?

A $700 decrease B $700 increase C $1,200 decrease D $1,200 increase

题型: 单选题 提问时间: 2021-08-23

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2 .Pearl has trade receivables at the year end amounting to $150,000. An irrecoverable debt of$3,500 is to be written off. Pearl has an opening allowance of $1,000 and wishes to maintainan allowance of 5% of year-end accounts receivable.What is the balance carried down on the receivables allowance account after dealingwith the above items?

A $3,825 B $6,325 C $7,325 D $10,825

题型: 单选题 提问时间: 2021-08-23

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3 .The trial balance of Offenbach showed year-end trade receivables of $122,000 at 31 March2013, an opening general allowance of $2,980 and an opening specific allowance of $2,000.After the extraction of the trial balance, it was decided to carry forward at 31 March 2013 aspecific allowance of 100% on an irrecoverable debt of $1,600 and a general allowance of 1%of remaining accounts receivable. It was also decided to write off the debts amounting to$2,000 which had been fully allowed for at 1 April 2012.What is the total charge/(credit) to the income statement in respect of irrecoverabledebts for the year ended 31 March 2013?

A ($176) B ($196) C $1,184 D $1,600

题型: 单选题 提问时间: 2021-08-23

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4 .During the year ended 31 December 2012 Chocolate decreased its receivables allowance by$600. An irrecoverable debt written off in the previous year amounting to $300 wasrecovered in 2012.If the profit of the year after accounting for the above items was $5,000, what wouldhave been the profit before accounting for the above items?

A $4,100 B $4,700 C $5,300 D $5,900

题型: 单选题 提问时间: 2021-08-23

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6 .On 1 January 2012 Pierre’s accounts receivable were $5,000. The following relates to theyear ended 31 December 2012: $Revenue 100,000Cash receipts 70,000Discounts allowed 800Discounts received 700Irrecoverable debts 500Cash receipts include $1,000 in respect of a debt previously written off.What amount for accounts receivable should be shown in the statement of financialposition at 31 December 2012?

A $33,700 B $34,200 C $34,700 D $34,800

题型: 单选题 提问时间: 2021-08-23

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7 .（　　）是指基金管理公司进行基金营销的各种内部，外部因素的统称。

A 营销环境 B 营销技巧 C 营销手段 D 营销范围

题型: 单选题 提问时间: 2021-08-23

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8 .（　　）是基金信息披露最根本、最重要的原则，它要求披露的信息应当是以客观事实为基础，以没有扭曲和不加粉饰的方式反映真实状态。

A 真实性原则 B 准确性原则 C 完整性原则 D 公平披露原则

题型: 单选题 提问时间: 2021-08-23

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9 .（　　）是指在国家规定的场所进行融券业务而取得收入。

A 买入返售证券收入 B 存款利息收入 C 股票股利收入 D 债券利息收入

题型: 单选题 提问时间: 2021-08-23

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10 .以下（　）属于股票基金投资风险的系统性风险。

A 政策风险 B 购买力风险 C 财务风险 D 经营风险

题型: 多选题 提问时间: 2021-08-23

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