ACCA考点梳理：Bad debt&Doubtful debt
2022-02-16 01:02 广东人事考试网 来源：广东华图教育
在ACCA考试当中，“Bad debt&Doubtful debt”作为一个常考点每年基本都会出现在考卷里，同时同学们在碰到这个考点也会经常会出现问题，对此，小编就通关相关的例题为大家详细讲解。
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.
对应收账款影响：减少Trade receivable balance
2.Doubtful debt：
If a debt is possibly irrecoverable an allowance for the potential irrecoverability of that debt should be made.
分类：
1)Specific allowance：
针对某个特定客户的坏账准备(Particular/named individual customer)。
2)General allowance=(Trade receivable balance - Bad debt - Specific allowance)*n%
公司跟据以往经验确定一个Trade receivable减去Bad debt和Specific allowance后可能发生坏账的百分比。
对应收账款影响：不减少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(坏账收回)
直接记录收到了现金，抵消过去记录的坏账费用，不影响Trade receivable：
Dr Cash
Cr Receivable expense
2.Initial specific debt->Subsequent recovered(坏账准备收回)
1)第一步：抵消过去记录的坏账准备：
Dr Allowance for receivables
Cr Receivable expense
2)第二步：记录我们收到的现金：
Dr Cash
Cr Trade receivables
3. Initial specific debt->Subsequent go bad(坏账准备变成坏账)
因为坏账准备和坏账都是Receivable expense且坏账准备变成坏账时金额没有发生改变，所以坏账准备变成坏账不影响Receivable expense，也不影响Profit：
Dr Allowance for receivables
Cr Trade receivables
04、Receivable expense的计算
Receivable expense = Bad debt + Movement in allowance
= Bad debt + (Closing allowance - Opening allowance)
05、例题
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：题目让求在利润表中记录的坏账和坏账准备的费用的金额，也就是求计入利润表的Receivable expense。
Step1：
Receivable expense = Bad debt + Movement in allowance
= Bad debt + (Closing allowance - Opening allowance)
Step2：
Bad debt题目信息直接给了=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
所以这道题答案选择B。
以上就是我们坏账和坏账准备的内容，重点需要大家掌握的就是：
Allowance的计算
Receivable expense的计算
坏账收回，坏账准备变坏账，坏账准备收回的会计处理
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