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【简答题】
At 30 September 2017, the balance on the receivables control account is $644,000. The accountant is preparing draft financial statements and must make the following adjustments: (1) Write off debts totalling $24,000 (2) Record a receipt of $12,000 in respect of a balance which had previously been written off as irrecoverable (3) Make an allowance for receivables equivalent to 2% of trade receivables at 30 September 2017. At 1 October 2016, the allowance for receivables was $9,600 1. What amount should be recognised in current assets in respect of receivables in the statement of financial position at 30 September 2017? 2.What amount should be recognised in receivable expense in the statement of profit or loss for the year ended 30 September 2017?
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皮皮学刷刷变学霸
举一反三
【单选题】One thing that most organically grown food products seem to have in common is that they cost more than ________ grown foods.
A.
apparently
B.
contradictorily
C.
conventionally
D.
punctually
【单选题】下列有关水泥细度的指标的论述,正确的是( )。
A.
颗粒越细，比表面积越小，水化速度越慢
B.
颗粒越细，水泥成本越高，水泥石的的硬化收缩增大
C.
硅酸盐水泥的细度一般要求不大于300㎡/kg
D.
水泥细度试验一般用80μm的圆孔筛，筛余不大于10%
【单选题】患者男性,65岁,诊断为1级高血压,同时伴有心血管病,则适合该患者的治疗为()。
A.
仅非药物治疗
B.
仅药物治疗
C.
仅生活方式干预
D.
仅物理因子治疗
E.
非药物治疗和药物治疗结合
【单选题】患者男性，65岁，有高血压病史。因反复发作心慌1月就诊，心电图如下图所示，应诊断为
A.
阵发性心房扑动
B.
阵发性心房颤动
C.
短阵多源性房性心动过速
D.
短阵室性心动过速
E.
频发室性期前收缩
【单选题】患者男，65岁。右膝关节疼痛半年，加重5天，尤以上楼梯时加剧。X线检查显示膝关节退行性改变，诊断为髌骨软骨软化症。非手术治疗首先应制动膝关节的时间是
A.
1～2周
B.
3～4周
C.
4～5周
D.
6～7周
E.
8～9周
【单选题】结构力学中按计算简图分类，可分为（ ）
A.
砖石、钢混、钢结构和高层结构。
B.
砌体结构、多层结构。
C.
蒙皮结构、拱和组合结构。
D.
梁、拱、刚架、桁架和组合结构。
【简答题】Flaming diatribes poured from their pens denouncing the materialism and what they considered to be the cultural boobery of our society.(Para.9)
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