题目内容

以下公式对所有养老金成本法都适用的是（）。

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8 A limited liability company’s trial balance does not balance. The totals are:
Debit $384,030
Credit $398,580
A suspense account is opened for the difference.
Which of the following pairs of errors could clear the balance on the suspense account when corrected？

14 At 31 December 2004 a company’s trade receivables totalled $864,000 and the allowance for doubtful debts was
$48,000.
It was decided that debts totalling $13,000 were to be written off, and the allowance for doubtful debts adjusted to
five per cent of the receivables.
What figures should appear in the balance sheet for trade receivables (after deducting the allowance) and in the
income statement for the total of bad and doubtful debts？

A．youngB．newC．stillD．actives

A. young
B. new
C. still
D. actives

7 The receivables ledger control account below contains several incorrect entries.
Receivables ledger control account
A $133,840
B $135,540
C $137,740
D $139,840