怎么去学习ACCA考试What is Bad debt&Doubtful debt的内容?

想要更好的掌握ACCA考试的内容,学员要在平时备考中对知识点有扎实的掌握。ACCA课程学习是帮助学员掌握财会知识的过程。那么,怎么去学习ACCA考试What is Bad debt&Doubtful debt的内容?

ACCA考试

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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

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