题目内容
（请给出正确答案）
A、Debit Trade receivables $3 ,000; Credit Sales $3,000
B、Debit Sales $3,000; Credit Trade receivables $3 ,000
C、Debit Irrecoverable debt expense $3,000; Credit Trade receivables $3,000
D、Debit Trade receivables $3,000; Credit Sales $3,000
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A、travel
B、do
C、go
D、come
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Ulysses Co owns 25% of Grant Co, which it purchased on 1 May 20X8 for $5 million. At that date Grant Co had retained earnings of $7.4 million. At the year-end date of 31 October 20X8 Grant Co had retained earnings of $8.5 million after paying out a dividend of $1 million. On 30 September 20X8 Ulysses Co sold $600,000 of goods to Grant Co, on which it made 30% profit Grant Co had resold none of these goods by 31 October.At what amount will Ulysses Co record its investment in Grant Co in its consolidated statement of financial position at 31 October 20X8?
A、$5,000,000
B、$5,275,000
C、$5,230,000
D、$4,855,000
A、It was written in autumn.
B、It described 59 wild swans.
C、It was the first time the speaker met the wild swans.
D、It was dedicated to Lady Gregory.
The total amount owed to Robert by his customers at 30 November 20X7 was $78,600. His allowance for receivables at 1 December 20X6 was $1,200. On 30 November 20X7,Robert determined that a balance of $600 should be written off as irrecoverable.This amount has not been included in the allowance for receivables.He also determined that an allowance equal to 1.5% of the remaining receivables balance should be made.Robert also received cash of $100 for a debt that was previously written off. Robert has received cash for a debt that was previously written off. Which of the following is the correct double entry to record the cash received? Debit Credit
A、Irrecoverable debt expense Trade Receivables
B、Cash and bank Irrecoverable debt expense
C、Allowance for receivables Trade Receivables
D、Cash and bank Allowance for receivables
The total amount owed to Robert by his customers at 30 November 20X7 was $78,600. His allowance for receivables at 1 December 20X6 was $1,200. On 30 November 20X7,Robert determined that a balance of $600 should be written off as irrecoverable.This amount has not been included in the allowance for receivables.He also determined that an allowance equal to 1.5% of the remaining receivables balance should be made.Robert also received cash of $100 for a debt that was previously written off. Robert has made the entry in the irrecoverable debt expense account to write off the irrecoverable balance.What other entry does he need to make?
A、A debit entry in the revenue account
B、A credit entry in the revenue account
C、A debit entry in the trade receivables account
D、A credit entry in the trade receivables account
A、A credit of $21
B、A charge of $21
C、A credit of $30
D、A charge of $30
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