免费咨询热线：400-699-1716 
微信
APP
ACCA FA考点：财务报表调整无法讨回的债务
文章来源：ACCA官网
发布时间：2021-08-06 14:12
阅读：1293次
The underlying ledger accounts
There are several ways of dealing with irrecoverable debts and allowances for receivables in ledger accounts.For examination purposes,it may be easiest to use one bad debts expense account for debts written off/adjustments to the allowance for receivables and one for the allowance itself.The bad debts expense account might be referred to as a‘receivables expense’account or similar:
f3-adjustments4v2【点击免费下载>>>更多ACCA学习相关资料】
Irrecoverable debts recovered
Sometimes,a debt written off in one year is actually paid in the next year–a debit to cash and a credit to irrecoverable debts recovered.The credit balance on the account is then transferred to the credit of the statement of profit or loss(added to gross profit or included as a negative in the list of expenses).This may be clearer than crediting the recovery to the bad debts expense account,because that would obscure the expense from bad debts for the year.However,if the amounts are small compared to the other expenses in the statement of profit or loss,it would not be incorrect.Make sure you read the question for instructions on how the business records such events.
翻译参考
基础分类帐
有几种方法可以处理分类帐中不可收回的债务和应收账款备抵。出于检查目的，最简单的方法可能是将一个坏账费用账户用于核销/应收账款准备的调整，以及一个用于准备本身。坏账费用账户可能被称为“应收账款费用”账户或类似账户：
f3-adjustments4v2
无法讨回的债务回收
有时候，在一年内注销债务实际支付在明年-借记现金，贷记无法收回的债务回收。然后，帐户上的贷方余额转入损益表的贷方（添加到毛利或作为负数包含在费用清单中）。这可能比将回收额计入坏账费用账户更清楚，因为这会掩盖当年的坏账费用。但是，如果该金额与损益表中的其他费用相比较小，则不会是不正确的。请务必阅读问题以了解有关企业如何记录此类事件的说明。
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
May
讲师认证：
CICPA、ACCA ；曾任世界500强企业战略计划与控制部经理。多年来一直任职于外资企业，从事财务及相关管理工作，熟悉财务各个业务流程与职能，有着丰富的理论与实战经验。担任多所高校外聘ACCA讲师，善于总结复习技巧，将纷繁复杂的P阶段考试内容总结成逻辑关系清晰的学习框架，从宏观战略角度帮助学员理解知识概念并与结合实际应用理论知识，让学员快速了解书本内容，建立清晰的知识结构框架！
免费下载老师推荐的学习资料
免费直播
