2022年ACCA-CAT考试模拟考及答案（二）

greeingadditionstopurchaseinvoicestoconfirmcost.\rGwReviewingthetermsofaIIIeasecontractsenteredintoduringtheyeartoensurethatfinance\rleaseshavebeen\rIleapitaIised.\r1wAgreeingthedepreciationratesappliedtofinanceleaseassetstothoseappliedtosimilar\rpurchasedassets.\rGwReviewingrepairsandmaintenanceaccounts(incIudedinmateriaIsexpense)toensurethat\rtherearenomateriaI\rIiternsofcapitaInaturethathavebeenexpensed(i.e.atestforcompIeteness).\r56\19At30June2004acompany,saIIowanceforreceivabIeswas$39,000.At30June2005trade\rreceivabIestotaIled$517,000.11wasdecidedtowriteoffdebtstotaIIing$37,000andtoadjust\rthealIowanceforreceivablestotheequivalentof5percentofthetradereceivablesbasedon\rpastevents.\rWhatfigureshouldappearintheincomestatementfortheseitems?\rA$61,000\rB$22,000\rC$24,000\rD$23,850\rBC\nDB