例如: 2004年
Debtor's balances at 31 December prior to preparation of the final accounts $140,000
Bad debts :
Written off during the year $800
To be written off at 31 December $300
Doubtful debts :
Specific provision required at 31 December $1,200
General provision at 31 December to be a adjusted to 3%
在計算Provision for Doubtful Debts 時 答案如下:
Specific provision required $1,200
General provision required :
3% X [140,000-(300+1200)] $ 4,155
=5,355
1. 我好唔明點解要咁計????
2. 為何1,200要同4,155相加，這答案是計算什麼的???
3. 為何要300+1200，再俾140,000減?
thx
更新1:
請以簡易中文解釋 , THX
更新2:
H I saint02005 你解答得好好好，但是我仲嘢唔明 : To be written off at 31 December & Specific provision required 我明白這兩個已是bad debts ,
更新3:
1.To be written off at 31 December ，中文我理解 : 將會成為bad debts 在31 Dec，所以在31 Dec，它應該已是bad debts 。既然Debtors' balance 係指在31 December 已經減咗 Bad debts 嘅剩餘額，咁應該Debtors' balance已減咗To be written off at 31 December???? 2. 同樣的疑問在Specific provision required???? thx
