會計科調整損益表及資產負債表問題

用戶145172

2009-01-24 6:28 pm

假設試算表係咁
　　　　　　　　　　　　　　　　　　Dr　　　Cr
Bad debts written off　　　　　　　　$1,500　　
Impairment of trade receivables　　　　　　　$5,100
Trade receivables　　　　　　　　　$321,000

附加資料：Further bad debts written off was $1,000 at the year end. Impairment of trade receivables was $19,200.

我唔明點解損益表個bad debts written off係$1,500+$1,000同Impairment loss係$19,200-$5,100，而資產負債表個trade receivable就係減$321,000-$1,000(損益表個bad debts written off係$2,500，咁點解唔係減$2,500？)同Impairment of trade receivables係$19,200(同損益表個Impairment loss有咩唔同？)

回答 (1)

用戶8463

2009-01-24 7:49 pm

✔ 最佳答案

1) 點解損益表個bad debts written off係$1,500+$1,000
>> $1,500 has been recorded, the $1,000 is the new amount.

2) Impairment loss係$19,200-$5,100
>> $19,200 is the new total, but $5,100 has been accounted for in your previous P/L.

3) 咁點解 trade receivable係減$321,000-$1,000.
>> In your previous balance, you would have minus $1,500 to get $321, 000. So the new Total trade receivables, you will just need to minus the additional figure which is $1,000.

4) Impairment of trade receivables點解係$19,200
>> The new figure of $19,200 includes the the $5,100. It gets accumulated until you write them off.

參考: me, myself and I

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