Accounting!!

如果是指會計項目，無 impairment of trade receivables，只有 impairment loss of trade receivable。

Impairment of trade receivable 是指為 trade receivable 的 impairment 而作出撥備。

Impairment 本身是指對資產因價值下跌而撥備。

如 trade receivable 帳面數為 $300,000，但管理層在覆檢相關的收款報告及以往交易後，發現該筆 trade receivable 只值 $180,000。他們便需要在財務報告中為這個 trade receivable 撥備 $120,000 (Impairment Loss)。

相關的會計記賬如下:

Dr. Provision for Impairment Loss (Profit and Loss 項目) $120,000
Cr. Trade Receivable - Provision for Impairment Loss (Balance Sheet 項目，屬於 Asset Contra 類別) $120,000

詳細可以參考 Hong Kong Accounting Standard 36 Impairment of Assets

http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/hkas36.pdf

Impairment Of Trade Receivables