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?

A． $61,000

B． $22,000

C． $24,000

D． $23,850

[单选题]19 What is the company’s return on shareholders’ equity?A． 15/40 = 37·5%B． 20/100 = 20%C． 15/100 = 15%D． 20/150 = 13·3%

[单选题]Disclosures related to the valuation allowance for changes in the carrying

[单选题]12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 forinsurance for the year to 30 September 2005.What figures should appear for insurance in the company’s financial statements for the year ended 3

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[问答题] 术语翻译：Allowance（）