中四 PA bad debts
回答 (2)
2009-02-06 3:36 pm
✔ 最佳答案
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
2009-02-06 5:24 am
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
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