懂公司入數的會計, 可否比些意見我.有關壞帳?

壞賬﹝Bad Debt﹞同呆帳﹝Doubtful Debt﹞有根本上的分別：壞賬係你已經催賬及經採取法律行動後依然無法收回，由管理層指示在會計賬上將此筆款項從應收賬中剔除，即係借(Dr)壞賬，然後貸(Cr)應收賬。咁樣條數就以後唔會再見到，而日後債仔良心發現俾番你，就借(Dr)銀行，貸(Cr)其他收入。呆帳(Doubtful Debt)就好似你而家講咁半生不死，你迫佢就死俾你睇，面對咁環境唯有自己在賬內做撥備：借(Dr)呆帳撥備(Provision for Doubtful Debt) - P/L，貸 (Cr)呆帳撥備(Provision for Doubtful Debt) - B/S。要注意的是貸方呆帳撥備(Provision for Doubtful Debt) 並非在資產負債表內為負債而是在應收賬內扣減，因為你認為應收賬在結算日將可體現數目會因為呆帳而減少。
希望幫到你！

I think you are talking about a limited company's accounts. The latest time of submission of the profits tax return is 15 November. However, you have to check with the auditors when the accounts be submitted for audit and, in particular, if the company has a loss instead.
It is not correct to reverse the sales entry particularly the sales was made in previous financial year. A provision for bad and doubtful debts ( an impairment of trade receivables ) is thus deemed appropriate. The balance of trade receivables is thus stated in a fair value. However, you have to check whether the company has tried effort to chase up the outstandings e.g. demanding letter for outstanding, legal letter or even court action. If there is no hope to recover it, then Dr. Bad Debts Cr. Trade Receivables in this financial year.

只要那些公司尚未執笠，就不應該沖回應收賬款，而只是做壞
帳準備:
Dr bad debt （P/L)
Cr Provision for bad debt (B/S)