问答题 Lucy had written off the balance owed to her by Wendy in the previous financial year. During the current year, Wendy paid the debt in full.
How would this payment be recorded by Lucy? ______

A、 Dr Irrecoverable debts expense　　Cr Cash
B、 Dr Irrecoverable debts expense　　Cr Trade receivable
C、 Dr Allowance for receivable　　　 Cr Trade receivable
D、 Dr Cash　　　　　　　　　　　　　 Cr Irrecoverable debts expense

【正确答案】 D

【答案解析】[考点] Recording transactions and events-Irrecoverable debts and allowances-Irrecoverable debt [难易度] 易购销坏账分录： Dr Irrecoverable debt expense Cr Trade receivable 这笔坏账被收回，首先冲销之前做的分录： Dr Trade receivable Cr Irrecoverable debt expense 再重新记录收回应收款： Dr Cash Cr Trade receivable 合在一起抵消分录后： Dr Cash Cr Irrecoverable expense