F3知識點：壞賬、疑賬

Bad/Irrecoverable debts壞賬

壞賬是指企業(yè)無法收回或收回的可能性極小的應收款項。由于發(fā)生壞賬而產(chǎn)生的損失，稱為壞賬損失?？赡馨l(fā)生壞賬的情況有以下幾種:

Indicators that a debt may become irrecoverable include:

l  Taking longer to pay than is usual.

l  Paying in instalments outside normal credit terms.

l  Regular disputing of invoices (as a delaying tactic).

l  Going into receivership (administration)/liquidation.

 

當顧客沒有能力支付時，就沒必要一直保留的這筆賬目，相關會計處理如下：

When a business is owed money by a customer who is unable to pay, there is little point keeping the customer's account in the business' books.

l  If the debt is not an asset, then it should not be carried in the statement of financial position.

l  To give a fair presentation in the accounts, irrecoverable debts are written out of the books and expensed to profit or loss, thereby reducing profit (or　increasing a loss).

l  The double entry to record the write-off is:

　　Dr Irrecoverable debt expense a/c　 $x

　　　Cr Trade receivable a/c　　　　　　 　　　　　　$x

 

Doubtful Debts疑賬

疑賬是指對其內(nèi)容或清償能力有懷疑的賬戶，它有可能變成壞賬，但目前還不是壞賬。

Eventually, a firm may have to admit defeat and write off the account receivable.

It is unnecessary to match the write-off with the allowance made.

　　

Simply:

　　Dr Irrecoverable debt expense a/c　 $x

　　Cr Trade receivable a/c　　　　　　 $x

(i.e. as for any irrecoverable debt)

The debit for irrecoverable debt expense does not result in a double charge to profit or loss. The specific allowance previously made is no longer required and will be set off against the write-off when the movement on the allowance is transferred to the irrecoverable debt expense a/c.

 

壞賬與疑賬的區(qū)別：