BAD DEBTS

2007-05-20 8:21 pm
我想問provision for bad debts同provision for doubtful debts有咩分別!

回答 (2)

2007-05-20 8:28 pm
✔ 最佳答案
沒分別. 名稱不同.

前者叫錯帳準備, 後者叫呆帳準備...基本算係同類支出.

統稱呆壞帳準備金.

2007-05-20 12:28:54 補充:
前者叫壞帳準備, 不是錯帳準備, 打錯字,Sorry
2007-05-20 9:22 pm
冇分別

provision for bad debts = provision for doubtful debts

只係名字不同....

但做法一樣.....

For increase :

Dr Profit and loss
Cr provision for bad debts

For decrease :

Dr provision for bad debts
Cr Profit and loss


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