會計︰Provision for bad debts

首先要攪清楚咩係PFBD. PFBD既原意, 係預計year end既時候既debtors可能有某部份會收唔到, 例如: 果年個debtors有$10,000, 預計有1%既debtors收唔到數, 所以理論上可收回既debtors就應該係得返 $9,900 ($10,000 - $10,000 x 1%). 為左公平地反應debtors既value (即$9,900), 於是就做一個provision用黎contra返個debtors既帳面值$10,000 (contra, 即類似off set, 令佢個值減少).

而provision通常係每年provide既, provide既時候都係就住year end既時候個debtors既值黎計算, 例如: Year 1, Debtors $10,000; Year 2 Debtors $15,000; Year 3 Debtors $12,000. 而公司policy係預計有1%既Debtors會收唔到錢.

Year 1, Debtors 帳面值 $10,000, PFBD 就會係 $100 ($10,000 x 1%), contra左之後 Debtors 既可收回面值就 會係 $9,900;

Year 2, Debtors 帳面值 $15,000, PFBD 就會係 $150 ($15,000 x 1%), contra左之後 Debtors 既可收回面值就 會係 $14,850;

Year 3, Debtors 帳面值 $12,000, PFBD 就會係 $120 ($12,000 x 1%), contra左之後 Debtors 既可收回面值就 會係 $11,880.

1. refer 例 year 1, 第一年做provision既時候, 因為冇任何balance帶落黎, 所以成個provision都會recognise做expenses: Dr. Provision For Bad Debts (P&L item) $100 Cr. Provision For Bad Debts (B/S Item) $100.

咁响T form既a/c入面, 因為個provision既值係個balance, 所以就會响Dr 果邊整個 Balance c/d $100, 意指佢係一個 $100 既 Cr balance, 而Cr 果邊就反影返佢有$100去左P&L做expenses.

2. refer 例 year 2, 第二年做provision既時候, 個provision既值應該係$150, 而因為第一年已經make左$100既provision, 所以只要make多$50provision就足夠喇: Dr. Increase in Provision For Bade Debts (P&L) $50, Cr. PFBD (B/S) $50. 咁樣, PFBD (B/S) 就會有$150既 Credit Balance喇.
咁响T Form既a/c入面, 咪又响dr side整個 balance c/d $150黎反映出佢會有個 $150既 Credit Balance. 而cr. side果邊原本就有個balance b/d $100, e家又整多個$50去p&l就可以= dr. side果邊喇.

refer 例 year 3, 第三年做provision既時候, 個provision既值應該係$120, 而因為第二年已經make左$150既provision, 所以只要喊少$30provision先至得: Dr. PFBD (B/S) $30, Cr. Decrease in Provision For Bade Debts (P&L) $30. 咁樣, PFBD (B/S) 就會有$120既 Credit Balance喇.
咁响T Form既a/c入面, 咪又响dr side整個 balance c/d $120黎反映出佢會有個 $120既 Credit Balance. 而cr. side果邊原本就有個balance b/d $150, e家要响dr. sie整多個$30去p&l就可以dr. side=cr. side喇.

3. Contra assets item即係指佢係一個會減低某個assets既value既item. 如上, 原本第1年debtors (一個assets) 係值$10,000, 而個provision就令佢總值少左 $100 (即係e家debtors只係值$9,900); 原本第2年debtors (一個assets) 係值$15,000, 而個provision就令佢總值少左 $150 (即係e家debtors只係值$14,850).

因為year end 就要 close 個 a/c 埋數先, 咁樣先達至兩邊 balance, 再將 provision for bad debts 嘅 balance c/d 之後就會變番咗在Cr side 重新開始過啦 !!

至於 bad debts同 provision for bad debts 係唔同, bad debts 係支出, 梗係放在 profit & loss 嘅 Dr side 啦 !! 而 provision for bad debts 係 balance sheet item , 係放在 trade debtor 之下減的, 咁就梗係 Credit side 啦 !!

同埋所有 balance sheet item 嘅嘢都係年年累積落去的, 相反, profit & loss 嘅嘢就每年都重新計過 !! 所以 provision for bad debts 就在 balance sheet 內年年累積落去, 但係在profit & loss 嘅bad debts 就每年都重新計過囉 !!

2009-01-08 14:14:09 補充：
至於點解 provision for bad debts 係 contra-asset item, 咪因為 trade debtor 係 asset item, 咁 provision for bad debts 要在 trade debtor 裡減, 咁就梗係 ontra-asset item 啦 !!

2009-01-08 14:17:24 補充：
Sorry !! 最後果個 contra 漏咗個 C 字添 !!

2009-01-08 21:51:48 補充：
第一段 : 我已經講得好清楚啦 !! 因為要year end 就要 close 個 a/c 埋數先嘛 !! 呢個係手續上循例要做嘅嘢 !! 如果唔係點去平咗個 a/c 先呀 !!

第二段 : 冇錯, PFBD唔係一個 expense, 而係contra-asset item, 你可當佢係 負數的 asset item !!

第三段 : 係你問點解要帶落下一年嘛, 咁帶落下一年咪即係累積落第二年囉 !! 咁一年一年咁累積落去, 就梗係 increase 啦 !!