单选题
| £ millions | 2012 | 2011 |
| Accounts receivables, gross | 6,620 | 4,840 |
| Allowance for doubtful accounts | 92 | 56 |
| Write-offs during the year | 84 | 42 |
Based on the above information about a company's trade receivables, the bad debt expense (in millions) for 2012 is closest to:
【正确答案】
C
【答案解析】
C is correct. The allowance for doubtful accounts increases by the bad debt expense recognized for the year and decreases bv the amounts written off during the year.
