ACCAF3的ALLOWANCE FOR RECEIVABLES
来源:学生作业帮 编辑:搜狗做题网作业帮 分类:综合作业 时间:2024/08/18 23:40:57
ACCAF3的ALLOWANCE FOR RECEIVABLES
为什么expense里面算的是increase/decease allowances foe receivables,而不是全部的allowance for receivables,而ASSETS里面AR确是减去所有的ALLOWANCE
为什么expense里面算的是increase/decease allowances foe receivables,而不是全部的allowance for receivables,而ASSETS里面AR确是减去所有的ALLOWANCE
![ACCAF3的ALLOWANCE FOR RECEIVABLES](/uploads/image/z/5553420-60-0.jpg?t=ACCAF3%E7%9A%84ALLOWANCE+FOR+RECEIVABLES)
expense是利润表科目profit and loss(PL),ASSETS里的AR是资产负债表科目balance sheet(BS).
profit and loss报表中体现amount incurred,即increase/decrease
AR在报表中体现的是balance,即余额.
举例说明
期初total receivable b/f有9000,以及allowance for receivable b/f有500.(有期初期末余额的account属于balance sheet,也就是看到B/F C/F的就是了)
这时,在receivable account里的余额(balance)就是9000-500=8500
本期我做了一笔新的allowance 200,那么entry如下:
Dr expense - allowance (PL) 200
Cr .AR - allowance (BS) 200
这样一来,期末total receivable c/f还是有9000,只不过allowance c/f变成了500+200=700
这时,期末在receivable account里的余额就变成了9000-700=8300
所以这里有一点蛮重要,看上面那个分录,借方是利润表科目,而贷方是资产负债表科目.
用表列示如下:
Total Receivables allowances Balance of AR
Balance B/F 9000 (500) 8500
allowance incurred (200) 8300
-------------- --------------- -
Balance C/F 9000 (700) 8300
原来你是基础概念不扎实,我想F3还不至于考到税法上去.之前我回答的那个问题答案你可以以后作为参考,现在看那个答案可能会更糊涂了.
profit and loss报表中体现amount incurred,即increase/decrease
AR在报表中体现的是balance,即余额.
举例说明
期初total receivable b/f有9000,以及allowance for receivable b/f有500.(有期初期末余额的account属于balance sheet,也就是看到B/F C/F的就是了)
这时,在receivable account里的余额(balance)就是9000-500=8500
本期我做了一笔新的allowance 200,那么entry如下:
Dr expense - allowance (PL) 200
Cr .AR - allowance (BS) 200
这样一来,期末total receivable c/f还是有9000,只不过allowance c/f变成了500+200=700
这时,期末在receivable account里的余额就变成了9000-700=8300
所以这里有一点蛮重要,看上面那个分录,借方是利润表科目,而贷方是资产负债表科目.
用表列示如下:
Total Receivables allowances Balance of AR
Balance B/F 9000 (500) 8500
allowance incurred (200) 8300
-------------- --------------- -
Balance C/F 9000 (700) 8300
原来你是基础概念不扎实,我想F3还不至于考到税法上去.之前我回答的那个问题答案你可以以后作为参考,现在看那个答案可能会更糊涂了.
ACCAF3的ALLOWANCE FOR RECEIVABLES
allowance for receivables是什么意思?
allowance for receivables是什么意思?谢谢!
allowance account和allowance for receivable的区别ACCA内容~再问下应收款备抵
Allowance for doubtful accounts
allowance 和 subisidy的区别
在j.p.morgan年报的资产负债表中有一项“Loans,net of Allowance for loan loss
allowance有允许的意思么?
英语翻译一- DAmericans usually make allowance for non-native spea
pension perk subsidy welfare benefit stipend allowance的区别?可能
租房子的Rent Allowance Accepted什么意思?
setting-in allowance ,Alpha stock等商务英语的中文意思