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ad debt & Doubtful debt的会计处理和计算 | ACCA Cloud
  • 2020年09月11日
  • 10:32
  • 作者:SJH
  • 来源:高顿ACCA
  • 阅读:(99)
摘要:今天帮主邀请July老师,为大家讲解坏账和坏账准备相关知识点,大家记好笔记。 文丨July 大家好,Bad debtDoubtful debt是大家经常会有问题的一个知识点,今天...
今天帮主邀请July老师,为大家讲解坏账和坏账准备相关知识点,大家记好笔记。
文丨July
 
大家好,Bad debt&Doubtful debt是大家经常会有问题的一个知识点,今天呢就给大家系统的梳理一下坏账和坏账准备,并以一道例题为例给大家做一个讲解。
 
01  What is Bad debt&Doubtful debt
1.Dad debt:
☞If a debt is definitely irrecoverable it should be written off to statement of profit or loss as a bad debt.
☞对应收账款影响:减少Trade receivable balance
 
2.Doubtful debt:
☞If a debt is possibly irrecoverable an allowance for the potential irrecoverability of that debt should be made.
 
☞分类:
1)Specific allowance:
针对某个特定客户的坏账准备(Particular/named individual customer)。
 
2)General allowance=(Trade receivable balance-Bad debt-Specific allowance)*n%
公司跟据以往经验确定一个Trade receivable减去Bad debt和Specific allowance后可能发生坏账的百分比。
 
对应收账款影响:不减少Trade receivable balance

 
02  Initial recognition
1.Bad debt:
Dr Receivable expense(SPL)
Cr Trade receivables(SOFP)
 
2.Specific allowance&General allowance
Dr Receivable expense(SPL)
Cr Allowance for receivables(SOFP)
 
03 ★★★Subsequent change in bad debt and doubtful debt
1.Initial bad debt->Subsequent recovered(坏账收回)
直接记录收到了现金,抵消过去记录的坏账费用不影响Trade receivable
Dr Cash
Cr Receivable expense
 
2.Initial specific debt->Subsequent recovered(坏账准备收回)
1)第一步:抵消过去记录的坏账准备:
Dr Allowance for receivables
Cr Receivable expense
 
2)第二步:记录我们收到的现金:
Dr Cash
Cr Trade receivables
 
3.Initial specific debt->Subsequent go bad(坏账准备变成坏账)
因为坏账准备和坏账都是Receivable expense且坏账准备变成坏账时金额没有发生改变,所以坏账准备变成坏账不影响Receivable expense,也不影响Profit:
Dr Allowance for receivables
Cr Trade receivables
 
04  Receivable expense的计算
 
Receivable expense=Bad debt+Movement in allowance
=Bad debt+(Closing allowance-Opening allowance)
 
05  例题
 
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

 
Step3:
Movement in allowance=Closing allowance-Opening allowance
=(517000-37000)*5%-39000=-15000

 
Step4:
Receivable expense=Bad debt+Movement in allowance=37000-15000=22000

 
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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