Provision for Doubtful Debts係咩?

用戶11927

2007-08-23 5:43 am

Provision for Doubtful Debts定義是否﹕預算定嗰一年ge財政年度會出現debtors有幾多可能會破產/唔還錢，繼而transfer入bad debts壞帳Account 內。
該定義對與否?
Doubtle Entry係如何入帳呀?
Specific Provision for Doubtful Debts定義﹕
是否debtors主觀地睇落去似有信用的，將來debtors應會還錢，故此公司唔會考慮將此班debtors transfer入written off bad debt A/c
是否正確呀?

回答 (1)

Sophia

2007-08-23 6:23 am

✔ 最佳答案

你的Provision for Doubtful Debts定義基本上對的. 公司會預算一個百分比的debtors 可能唔還錢. 但並不會入bad debts Account .會入 Provision of Doubtful Debts Account .

Provision of Doubtful debts只係預算一個百分比的debtors 可能唔還錢, 但debtors 唔一定唔還.
Bad debts 係d debtors 真係破產, 真係無錢還

Doubtle Entry:
When Provision of Doubtful debts increase (compare with last year)
Dr. Profit and loss
Cr. Provision of Doubtful Debts

When Provision of Doubtful debts decrease (compare with last year)
Dr. Provision of Doubtful Debts
Cr. Profit and loss

Specific Provision for Doubtful Debts定義是:
某一debtor 好有机會唔還錢, 公司會將 dabtor 全數做 provision.

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