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Provisions for bad and doubtful debts are held in respect of customer outstandin
Provisions for bad and doubtful debts are held in respect of customer outstandin
游客
2025-06-19
16
管理
问题
Provisions for bad and doubtful debts are held in respect of customer outstandings which may exclude ______.
选项
A、advances
B、loans
C、overdrafts
D、cash
答案
D
解析
对坏账和可疑债务设立准备金,是缘于客户未结清账目,未结清账目包括放款(advances)、透支(overdrafts)、贷款(loans)、已贴现和转让票据(bills discounted and negotiated)、有价证券投资(securities investment)。
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