ACCA考点梳理：Bad debt&Doubtful debt ACCA知识点

ACCA考点梳理：Bad debtDoubtful debt

　　在ACCA考试当中，“Bad debtDoubtful debt”作为一个常考点每年基本都会出现在考卷里，同时同学们在碰到这个考点也会经常会出现问题，对此，小编就通关相关的例题为大家详细讲解。

　　01、What is Bad debtDoubtful 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 allowanceGeneral 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