What is the behaviour provision for doubtful debts in P & L account

Answer :

If provision for doubtful debts given in Trial Balance then it's known as old provision

and ,

if provision for doubtful debts given in adjustment then it's new provision

In P & L account

New provision is added to Bad Debts

and old provision less from Bad Debts

the jewellery thief was as cunning as a fox.

explanation:

"as cunning as a fox" is the simile, because it compares two things using the words "like" or "as" to do it.