account problem--統制帳戶

呆帳準備
Dr. Bad Debts
Cr. Provision for bad debts / Provision for doubtful debts

收到顧客的失效支票
Dr. Accounts Receivable - XXX
Cr. cash at Bank

將法律費用算作顧客的帳戶內，遲些再收取
Dr. Prepayment
Cr. Accounts Receivable - XXX

應收帳款分類帳的借項結餘轉作應付帳款分類帳的貸項結餘對銷
Dr. Accounts Payable
Cr. Accounts Receivable