Busy Company is a retailer. Most of its sales are made on credit terms. The following information relates to the first 4 years. Year 1 Year 2 Year 3 Year 4 $ $ $ $ Trade Debtor as at 31 December 500,000 400,000 550,000 600,000 Bad debt written off for the year ended 31 December - 30,000 10,000 29,000 Busy Company decides to set aside a provision for bad debts equivalent to 5% of trade debtors as at year end. Required: (a)Show how the provision for bad debts would be disclosed in the balance sheet as at 31 January Year 1 to Year 4. (b)Calculate the bad debt expenses for the respective profit and loss account for each of the 4 years.
某城市规划中心为了重新规划本市的居民区,制订了一整套规划方案。由于居住区的规划是一项综合性较强的工作,故需要考虑的因素很多,如使用要求、卫生标准、安全程度等,对住宅建筑及居住区道路绿地等公共设施的规划布置进行全面系统地统计,为居民创造一个生活方便的环境作了充分准备。 能直接影响居民生活、国家投资和城市用地的节约,同时也影响到城市面貌的是( )。
A. 住宅建筑造型
B. 绿地设施的面积
C. 工业企业的选址
D. 居民区的安全系数