Re: [問題] 應收帳款與壞帳-98中興

看板Accounting (會計)作者monkeyyaya (YA )時間16年前 (2010/01/31 09:58)推噓4(4推 0噓 0→)

留言4則, 2人參與討論串2/2 (看更多)

※ 引述《willie1987 (威力是也)》之銘言： : O.Co.account balance ay Dec.31 for Account Receivable and the related Allowan- : ce for Doubtful Account are $750,000 and $20,000.respectively.Form an analysis : of accounts receivable,it is estimated that $42,000 of the Dec.31 receivables : will be uncollectible,$10,000 was collected from dishonored checks in June, : the total write off bad debts during the year is $5,000.After adjustment for : the above facts, the net realizable value of accounts receivable would be: : (A)$750,000 (B)$730,000 (C)$688,000 (D)None of the above : 答案: 高點 (C) 至聖 (D) : 我的做法: 因為↓ : Allowance for Doubtful Account 42,000 : Account Receivable 42,000 估計有42,000的帳款不會收到壞帳費用 42,000 備抵壞帳 42,000 : Account Receivable 10,000 : Allowance for Doubtful Account 10,000 : Cash 10,000 : Account Receivable 10,000 上面的沖銷又收回分錄跟你的做法一樣 : Bad debt expense 5,000 : Allowance for Doubtful Account 5,000 沖銷5,000壞帳備抵壞帳 5,000 應收帳款 5,000 借原po的T字帳改一下 : Allowance for Account : Doubtful Account Receivable : ───┬─── ───┬─── : │20,000←備抵壞帳在貸方 750,000│ : 5,000│ │ 5,000 : │42,000 10,000│10,000 : │10,000 │ : ───┼─── ───┼─── : │67,000 745,000│ : 所以答案是這個樣子出來的嗎@@"? 我總覺得好像哪裡怪怪的... : 不知道哪個答案才是正解...那麼就有請高手指導了!!! 拜託了感恩!!! 題目要求net realizable value of accounts receivable 所以我覺得應該是745,000-67,000=678,000 以上是我的做法，如果有需要更正的地方，就麻煩大家幫忙更正，謝謝^^ -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 140.135.154.20