客服服务
收藏本站
手机版

2021年ACCA知识点梳理,附例题解析

发布时间:2021-05-14 14:30 责编:小会
打印

  2021年ACCA6月考季即将要开始了,从历年考情,Bad debt&Doubtful debt是大家经常会有问题的一个知识点,对此会计网通过几道经典的例题来为大家详解该知识考点。

2021年ACCA知识点梳理

  01、What is Bad debt&Doubtful 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 allowance&General 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

2021年ACCA知识点梳理

  Step3:

  Movement in allowance = Closing allowance - Opening allowance

  = (517000-37000)*5% - 39000 = -15000

2021年ACCA知识点梳理

  Step4:

  Receivable expense = Bad debt + Movement in allowance = 37000-15000 = 22000

2021年ACCA知识点梳理

  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:

  1、 Allowance的计算

  2、Receivable expense的计算

  3、坏账收回,坏账准备变坏账,坏账准备收回的会计处理

       来源:ACCA学习帮

来源:会计网
0
+1
文章版权会计网kuaiji.com所有,未经许可不得转载。

相关文章

扫码关注“ 会计小助手公众号
点击菜单“
XXXX ”→订阅即可
(微信需绑定公众号才能成功接收提醒)
2021注会报名入口开通后,将及时给您发送微信通知
敬请关注

回到顶部

未登录