• [单选题]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
  • What figure should appear in the income statement for these items?

  • 正确答案 :B
  • $22,000


  • [单选题]19 What is the company’s return on shareholders’ equity?
  • 正确答案 :C
  • 15/100 = 15%


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