中四 PA bad debts

如有bad debts, current asset內的debtors 的數一定是減了bad debts的淨額
但如果is provision for bad debts就need to show the septs

like Debtors
Less Provision for bad debts

首先壞帳(bad debts)是指不能收回的金額,在profit and loss account中只當作expenses就可以，相反應收帳款(debtors)就要減去provision for bad debts(壞帳準備)以計算來年的收回的金額