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ACCA FA考点：财务报表调整应收账款备抵
文章来源：ACCA官网
发布时间：2021-08-06 14:01
阅读：1228次
Irrecoverable debts and allowance for receivables
These adjustments probably cause most difficulty for candidates in an examination.
Irrecoverable debts
Writing off an irrecoverable debt means taking a customer’s balance in the receivables ledger and transferring it to the statement of profit or loss as an expense,because the balance has proved irrecoverable.Irrecoverable debts are also referred to as‘bad debts’and an adjustment to two figures is needed.The amount goes into the statement of profit or loss as an expense and is deducted from the receivables figure in the statement of financial position.
Allowance for receivables
This allowance is set up in order to include a realistic value for receivables in the statement of financial position,without actually writing off the debt.The balance is left in the receivables ledger so that collection procedures continue,but the receivables in the statement of financial position are valued as if the amount is not to be recovered.The trial balance shows(figures invented):
Alternatively,if preparing a company statement of financial position for publication,it should show:
Trade receivables(180,000–4,000)176,000
The figures in brackets are a working,not part of the statement of financial position.Continuing the example,it is more likely that the question will require the allowance to be adjusted.Let us say that the allowance is to be increased to$5,400.Given that there is already$4,000,$1,400 should be charged to this year’s statement of profit or loss.The result is:
翻译参考
不可收回债务及应收账款备抵
这些调整可能是考生在考试中遇到的最大困难。
无法讨回的债务
核销不可挽回的债务手段采取了客户的余额中应收账款台账，并将其转移至盈利或亏损为代价的说法，因为资产已被证明无法收回。无法收回的债务也称为“坏账”，需要调整到两个数字。该金额作为费用计入损益表，并从财务状况表中的应收账款数字中扣除。
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准备金设立此准备金是为了在财务状况表中包含实际的应收账款价值，而无需实际注销债务。余额保留在应收账款分类账中，以便收款程序继续进行，但财务状况表中的应收账款的估值就好像该金额不会收回一样。试算表显示（数字发明）：
或者，如果准备要发布的公司财务状况表，它应该显示：
应收账款(180,000–4,000)176,000
括号中的数字是实际数据，而不是财务状况表的一部分。继续这个例子，这个问题更有可能需要调整津贴。假设津贴增加至$5,400。鉴于已有4,000美元，应从今年的损益表中扣除1,400美元。结果是：
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