2021年ACCA知识点梳理，附例题解析

　　2021年ACCA6月考季即将要开始了，从历年考情，Bad debt&Doubtful debt是大家经常会有问题的一个知识点，对此会计网通过几道经典的例题来为大家详解该知识考点。

　　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：

　　1、 Allowance的计算

　　2、Receivable expense的计算

　　3、坏账收回，坏账准备变坏账，坏账准备收回的会计处理

       来源：ACCA学习帮