今天帮主邀请July老师，为大家讲解坏账和坏账准备相关知识点，大家记好笔记。

文丨July
 

大家好，Bad debt&Doubtful debt是大家经常会有问题的一个知识点，今天呢就给大家系统的梳理一下坏账和坏账准备，并以一道例题为例给大家做一个讲解。

 

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