什麼叫做撇帳賬戶

💰 財經台其他 - 商業及金融

Jenny

2007-09-11 2:10 am

什麼叫做撇帳賬戶
想知道什麼叫做撇帳賬戶？

回答 (4)

高大衰

2007-09-11 2:11 am

✔ 最佳答案

撇帳賬戶=呆帳帳戶
英文: Bad Debt
當應收帳款(Debtor)宣佈不能還錢(破產),便要把這個Debtor爭你的款項在Profit and Loss account write off.

另有撇帳準備賬戶=呆帳準備帳戶
英文: Bad Debt Provision
當你預計應收帳款(Debtor)宣佈不能還錢,便要把你預計不能收回的款項在Profit and Loss account write off.(正常是每年調整)

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用戶5307

2007-09-11 7:59 am

撇帳賬戶 = bad debts accounts

It's for those debtors with long out-standing, and you think that the chance for them to settle the payment are very less.

參考: myself

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