ACCA知識點梳理
2022-02-16 04:50 廣東人事考試網 來源：廣東華圖教育
2021年ACCA6月考季即將要開始了，從歷年考情，Bad debt&Doubtful debt是大家經常會有問題的一個知識點，對此小編通過幾道經典的例題來為大家詳解該知識考點。
01、What is Bad debt&Doubtful debt
1. Dad debt：
If a debt is definitely irrecoverable it should be written off to statement of profit or loss as a bad debt.
對應收賬款影響：減少Trade receivable balance
2.Doubtful debt：
If a debt is possibly irrecoverable an allowance for the potential irrecoverability of that debt should be made.
分類：
1)Specific allowance：
針對某個特定客戶的壞賬準備(Particular/named individual customer)。
2)General allowance=(Trade receivable balance - Bad debt - Specific allowance)*n%
公司跟據以往經驗確定一個Trade receivable減去Bad debt和Specific allowance后可能發生壞賬的百分比。
對應收賬款影響：不減少Trade receivable balance
02、Initial recognition
1.Bad debt：
Dr Receivable expense(SPL)
Cr Trade receivables(SOFP)
2. Specific allowance&General allowance
Dr Receivable expense(SPL)
Cr Allowance for receivables(SOFP)
03、Subsequent change in bad debt and doubtful debt
1.Initial bad debt->Subsequent recovered(壞賬收回)
直接記錄收到了現金，抵消過去記錄的壞賬費用，不影響Trade receivable：
Dr Cash
Cr Receivable expense
2.Initial specific debt->Subsequent recovered(壞賬準備收回)
1)第一步：抵消過去記錄的壞賬準備：
Dr Allowance for receivables
Cr Receivable expense
2)第二步：記錄我們收到的現金：
Dr Cash
Cr Trade receivables
3. Initial specific debt->Subsequent go bad(壞賬準備變成壞賬)
因為壞賬準備和壞賬都是Receivable expense且壞賬準備變成壞賬時金額沒有發生改變，所以壞賬準備變成壞賬不影響Receivable expense，也不影響Profit：
Dr Allowance for receivables
Cr Trade receivables
04、Receivable expense的計算
Receivable expense = Bad debt + Movement in allowance
= Bad debt + (Closing allowance - Opening allowance)
05、例題
At 30 June 20X4 a company's allowance for receivables was $39,000. At 30 June 20X5 trade receivables totaled $517,000. It was decided to write off debts totaling $37,000. The allowance for receivables was to be adjusted to the equivalent of 5 per cent of the trade receivables.
What figure should appear in the statement of profit or loss for these items?
A. $61,000
B. $22,000
C. $24,000
D. $23,850
分析：題目讓求在利潤表中記錄的壞賬和壞賬準備的費用的金額，也就是求計入利潤表的Receivable expense。
Step1：
Receivable expense = Bad debt + Movement in allowance
= Bad debt + (Closing allowance - Opening allowance)
Step2：
Bad debt題目信息直接給了=37000
Step3：
Movement in allowance = Closing allowance - Opening allowance
= (517000-37000)*5% - 39000 = -15000
Step4：
Receivable expense = Bad debt + Movement in allowance = 37000-15000 = 22000
所以這道題答案選擇B。
以上就是我們壞賬和壞賬準備的內容，重點需要大家掌握的就是：
1、 Allowance的計算
2、Receivable expense的計算
3、壞賬收回，壞賬準備變壞賬，壞賬準備收回的會計處理
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