很多学员都抱着会出原题的心态去学习ACCA历年真题的内容，其实并非这样。ACCA真题是对ACCA考试中重要知识进行重要的运用，学员要是能够从ACCA真题中掌握到更多的内容，是有助于帮助自身提高的。ACCA考试的ACCA真题考前需要多加练习，为考试做好充足准备！
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1. [单选题]19 At 30 June 2004 a company’s allowance for receivables was $39,000. At 30 June 2005 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events.
What figure should appear in the income statement for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
2. [单选题]19 What is the company’s return on shareholders’ equity?
A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%
1、正确答案 ：B
2、正确答案 ：C
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