我做到一題pass paper 佢比左今年既資料我 同埋上年既provision for bad debts係5200 要我做Provision for bad debts
account 但難顯泥啦 我入今年既數既時後 係味應該咁計 (80100-3700-4000)x4% 定係應該(80100-3700-4000)x4%+4000
我應該係用邊條式
(今年既資料)
Total of debtors before 80100
writting off bad debts
Bad debts written off at year 3700
Specific Provision for dountful debts 4000
Provision for doubtful debts,
after allowing for the specfic
provision 4%
會計問題about provision for bad debts
2007-04-01 3:42 am
回答 (2)
2007-04-03 1:42 am
✔ 最佳答案
你兩條式都不對，因為你還要考慮去年provision for bad debts已有的$5,200 ，才能計算今年的入數。今年在資產負責表中的provision for bad debts，是specific provision for doubtful debts 加上 依照4%計算的provision.
4%計算的provision，是不包括bad debts 及 specific provision for doubtful debts.
所以，provision for bad debts in Balance sheet =
= $4,000 + ($80,100 - $3,700 - $4,000) * 4%
= $6,896
因為去年已有了provision for bad debts $5,200
所以你今年入數是：
= $6,896 - $5,200
= $1,696.
Dr. provision for bad debts (profit and loss accounts) $1,696
Cr. provision for bad debts (balance sheet) $1,696
結論，你的方程式應是：
= $4,000 + ($80,100 - $3,700 - $4,000) * 4% - $5,200
= $1,696
（方程式是長了一點，所以還是逐步計算會好一點）
2007-04-02 12:37 am
Provision for doubtful debts,
after allowing for the specfic
provision 4% .
Then, It should be (80100-3700-4000)x4%!
after allowing for the specfic
provision 4% .
Then, It should be (80100-3700-4000)x4%!
收錄日期: 2021-04-15 23:59:10
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20070331000051KK04087