问答题 Rachkit had a receivables allowance of $50,000 at 31 December 20X7. At 31 December 20X8 trade receivables totaled $970,000. It has been decided to write off debts totaling $10,000 and to adjust the allowance for receivable to 10% of trade receivables at 31 December 20X8,
What figure should appear for trade receivables in the statement of financial position as at 31 December 20X8?
$______

【正确答案】864,000

【答案解析】[考点] Recording transactions and events-Irrecoverable debts and allowances- Allowance for receivables [难易度] 难资产负债表中列示的： Net receivable=Total receivable-Bad debt-Allowance 期末Allowance=($970,000-$10,000)×10%=$96,000 期末Net receivable=$970,000-$10,000-$96,000=$864,000