Provision doubtful debts,唔該幫幫忙!

2007-04-07 10:10 am
Provision is to be made for doubtful debts of $1640.

there is no Provision made in the previous financial year.

咁係Tranding and Pofit & Loss Account寫係邊?

B/S又寫係邊呢?

謝謝幫忙

回答 (3)

2007-04-07 10:27 am
✔ 最佳答案
In trading and profit and loss
Increase doubtful debt shoud be in expense
while the previous yr has no provision, u should write 1640 in expense and the term is "provision doubtful debt" due to the increased 1640 provision for doubtful debt

e.g.
expense
add : Increase doubtful debt 1640

In balance sheet,
it should be minus under "debtors"
e.g.
current asset
Debtor 10000
less: provision for bad debt (1640)
_____
8360
something like this ...hope it can help u
2007-04-08 12:02 am
Provision made for Doubtful Debts is a Finance Expense. It should therefore be reflected in the Profit and Loss Account with the wordings Provision for Doubtful Debts and shown under the heading Finance Expenses. For your further information, as this is only a general provision, this is not a deductible expense and, therefore, be careful when you are making the Provision for Taxation.

In the Balance Sheet, the amount $1,640 is normally deducted from Debtors. The presentation is

Debtors HK$8,000.00
Less: Provision for Doubtful Debts HK$1,640.00
HK$6,360.00
2007-04-07 10:35 am
Provision for doubtful debts $1640寫入Expenses處,因為這是消費.

在Balance sheet Current asset處,跟住debtors後面減一次$1640.
Example:debtors$8000-$1640=$6360.
在current asset debtors嘅數係$6360.


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