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Trade receivables和Trade payables考点解析
文章来源：网络
发布时间：2018-11-27 16:22
阅读：8666次
ACCA F3《财务会计》主要是通过学习财务会计让学员掌握相关的复式记账法，给出基本的财务报表，但想要考过F3，就必须掌握Trade receivables和Trade payables这两个考点。下面小编就来给大家解释一下Trade receivables和Trade payables。【点击免费下载>>>更多ACCA学习相关资料】
公司重要的营业活动就是Sales和Purchases,而Credit sales和Credit purchases占据了*大的比例。Trade receivables伴随着赊销行为发生而形成了,而Trade payables伴随着赊购行为发生而形成了。
这一块内容是考试重点也是高频考点，通常以选择题形式出现，所占考试分值大概在4到6分。
站在整体的角度，F3财务会计就是将公司发生的交易通过Doubleentry bookkeeping system记录下来，*终编制成了财务报表。
这里给同学们整理了一下关于影响公司应收账款(Tradereceivables)和应付账款(Trade payables)的所有情况。以下罗列了所有的交易情况形成的会计分录。*重要的是明确区分交易会带来Tradereceivables or Trade payables的增加还是减少。
Tradereceivables
1.Creditsales
DrTrade receivables
Cr Sales
2.Customerpays for goods purchased on credit
DrBank
Cr Trade receivables
3.Customerobtains the settlement/cash discount from the business when pays for goodspurchased on credit
DrDiscount allowed
Cr Trade receivables
4.Customerreturns goods to the business
DrSales return
Cr Trade receivables
5.Thebusiness refunds the customer for the sales return if customer has paid beforereturning the goods
DrTrade receivables
Cr Bank
6.Interest chargedon customer for overdue accounts
DrTrade receivables
Cr Interest income
7.Contraentries
DrTrade payables
Cr Trade receivables
8.Dishournedcheque for the business received from credit customer
DrTrade receivables
Cr Bank
9.Write off irrecoverable debts(Bad debts)
DrIrrecoverable debts expense(Bad debts)
Cr Trade receivables
以T-account的形式出现
Tradepayables
1.Credit purchase
DrPurchase
Cr Trade payables
2.The business pays for goods purchased on credit
DrTrade payables
Cr Bank
3.The business obtains the settlement/cash discount fromthe supplier when pays for goods purchased on credit
DrTrade payables
Cr Discount received
4.The business returns goods to supplier
DrTrade payables
Cr Purchase return
5.The supplier refunds the business for the purchasereturn if the business has paid before returning the goods
DrBank
Cr Trade payables
6.Interest charged on the business for overdue accounts
DrInterest expense
Cr Trade payables
7.Contra entries
DrTrade payables
Cr Trade receivables
8.Dishournedcheque for the business paid to supplier
DrBank
Cr Trade payables
以T-account的形式出现
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