咩叫做Doubtful Debt Provision﹖

2007-03-12 3:35 am
請問咩叫做doubtful debt provision﹖

回答 (2)

2007-03-13 1:15 am
✔ 最佳答案
doubtful debt 即呆帳, provision 即預備.
doubtful debt provision 即係公司估計有幾多數可能收唔番, 然後做provision, debit P&L 嘅provision expense 同埋 credit B/S 嘅provision for doubtful debt 先, 日後如果收得番, 先再做adjustment out 番條provision 出來.
2007-03-12 5:28 pm
it also called Provision for doubtful debts.

it is an approximated amount estimate by the accountant. it is a loss that a company may suffer for particular fiscal year.


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