Bad Debt 問題 (急急)

其實類似問題已經有人問過：壞賬是無法收回，所以會從應收賬中抺走，而會計上是Dr. Bad Debt Written Off Cr. Accounts Receivable。當你對賬目回收有存疑，你是做呆帳準備，但應收賬中記錄不能抺走：Dr. Provision for Doubtful Debt (P/L) Cr. Provision for Doubtful Debt (B/S)。B/S 入面Provision for Doubtful Debt 係好似固定資產嘅Accumulated Depreciation在A/R入面減。
希望幫到你！

如果用Provisional for doubtful debt.

在08/09年先收到錢。咁點扣呢。是不是Dr. Provisional for doubtful (B/S) Cr. Account Receivable

Correct.
1)不能肯定會不會收番個筆數，是Dr. Provision for doubtful debt (B/S) Cr. Account Receivable (B/S)。註:是doubtful,不是double。
2)如果肯定不會收番，是Dr. Bad Debit (P/L) Cr. Account Receivable (B/S)。Extra information: 但如果於31.3.2008埋數後卻收得番(即2008/09年度)，可入Dr. Bank & Cr. Recovery of Bad Debit (P/L as income).

2008-08-21 22:32:22 補充：
Provision for doubtful debt 用意是記入有可能收唔到的應收款,所以此Account在B/S會under A/R, ie only the net A/R shown in B/S, 目的是要人知道將會收到的款項可能比預期中的少.
所以,如果用Provisional for doubtful debt,在08/09年先收到錢,只要reverse the provision by Dr. Bank Cr. Provisional for doubtful debt.

2008-08-25 21:43:03 補充：
Sorry. If not sure whether can get money, Point 1 should be
Dr. Bad Debit / Doubtful Debt (P/L exp)
Cr. Provision for doubtful debt (B/S)
So, if get back money after year end -
Dr. Bank
Cr. A/R
Dr. Provisional for doubtful debt
Cr. Recovery of Bad Debit / Doubtful Debt (P/L inc)

2008-08-25 21:45:38 補充：
When believe Co cannot get money, Point 2 no change as follows:
Dr. Bad Debit (P/L)
Cr. Account Receivable (B/S)
Then, if get back money after year end --
Dr. Bank
Cr. Recovery of Bad Debit (P/L inc)