问答题 William's trial balance at 30 September 20X5 included the following balances. Trade receivables $75,943, Receivables allowance $4,751.
How should these balances be reported in William's statement of financial position as at 30 September 20X5? ______

A、 An asset of $71,192
B、 An asset of $75,943 and a liability of $4,751
C、 A liability of $71,192
D、 A liability of $75,943 and an asset of $4,751

【正确答案】 A

【答案解析】[考点] Recording transactions and events-Irrecoverable debt and allowances-Effect on financial statements [难易度] 中 Receivable属于资产类科目，在资产负债表中列示的应当是Net receivable,即减去坏账和坏账准备之后的净值。金额：75,943-4751=$71,192