Provisions for bad and doubtful debts are held in respect of customer outstandin

游客2025-06-19 24

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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