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（v) A bad debt of $14000, which was written off in Nov 2004, was recovere on 31 March 2005. No entry had yet been made in respect of this transaction. Provision for doubtful debts was to be maintained at 4% of trade debtors.
Bad debt recovered 算唔算係revenue? 咁唔係應該add在gross profit 後面咩？
如有bad debt recovered, 咁Bad debt 個account會有咩改動？
會計問題 pastpaper
2007-05-11 9:38 pm
回答 (2)
2007-05-12 12:28 am
✔ 最佳答案
做bad debts recovered有以下三個步驟:1) Dr: Debtors Cr: Bad Debts Recovered (代表今年debtors a/c會恢復既債項.)
2) Dr: Cash Cr: Debtors (收錢)
未講第三步之前, 想問你呢條數個財政年度年尾係幾時? 因為12月31日同3月31日會有兩個唔同做法.
3a) Dr: Bad Debts Recovered Cr: Bad Debts (如果想恢復同一個財政年度既壞帳就用呢個, 否則用以下entry:)
3b) Dr: Bad Debts Recovered Cr: Profit & Loss
如果財政年尾係3月31日, 化繁為簡既Entry係:
Dr: Cash
Cr: Bad debts
即係要減bad debt個數, 令net debtors個數增大, 再計個新既PBD數目.
否則就係:
Dr: Cash
Cr: Profit & Loss
由於係Cr: P/L, 所以係add在gross profit 後面, 而Debtors最係結果係無改動.
2007-05-11 9:42 pm
你在04/05 assessment內, 當然係written off返bad debt啦, 因為之前在nov你做左journal
now要在bad debt a/c內set off返條數, so唔會係f/s, tb度顯示到呢條數出黎
now要在bad debt a/c內set off返條數, so唔會係f/s, tb度顯示到呢條數出黎
收錄日期: 2021-04-13 00:29:15
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