单选题 Recording an estimate of uncollectible accounts will least likely:
A. reduce revenues.
B. reduce net income.
C. increase expense.

【正确答案】 A
【答案解析】[解析] 未能收现的账户(uncollectible accounts)当作费用处理,并不会影响到收入,但会增加费用,并且会减少净利润。