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Bad debt & Doubtful debt的会计处理和计算
来源:恒企网校 2021-03-01 眼睛 36浏览

今天以一道例题为例给大家讲解一下坏账和坏账准备。


At 30 June 20X4 a company's allowance for receivables was $39,000. At 30 June 20X5 trade receivables totaled $517,000. It was decided to write off debts totaling $37,000. The allowance for receivables was to be adjusted to the equivalent of 5 per cent of the trade receivables.

What figure should appear in the statement of profit or loss for these items?

A. $61,000
B. $22,000
C. $24,000
D. $23,850


分析:题目让求在利润表中记录的坏账和坏账准备的费用的金额,也就是求计入利润表的Receivable expense。


Step1:

Receivable expense = Bad debt + Movement in allowance

= Bad debt + (Closing allowance - Opening allowance)


Step2:

Bad debt题目信息直接给了=37000



Bad


Step3:

Movement in allowance = Closing allowance - Opening allowance

= (517000-37000)*5% - 39000 = -15000


Bad


Step4:

Receivable expense = Bad debt + Movement in allowance = 37000-15000 = 22000


Bad


所以这道题答案选择B。


以上就是我们坏账和坏账准备的内容,重点需要大家掌握的就是:


 ✔ Allowance的计算

 ✔ Receivable expense的计算

 ✔ 坏账收回,坏账准备变坏账,坏账准备收回的会计处理



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