ACCA F3知识点Irrecoverable Debts and Doubtful Debts.docx

ACCA F3知识点Irrecoverable Debts and Doubtful Debts创立财经培训新标准 ACCA F3知识点：Irrecoverable Debts and Doubtful Debts 今天浦江.财经给大家讲述的是ACCA F3内容中的Irrecoverable Debts and Doubtful Debts，也就是我们常说的坏账和可疑账项。 首先我们来说一下坏账的一些理解。 An irrecoverable debt (also called bad debts) is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the amount owed. This usually occurs when the debtor (customer) has declared bankruptcy or the cost of pursing further action in an attempt to collect the debt exceeds the debt itself. The debt is immediately written off by crediting the debtors account. A bad debt represents money lost by a business which is why it is regarded as an expense. 接下来我们来看一下关于可疑账项的一些知识。 Doubtful debts are those debts which a business or individual is unlikely to be able to collect. The reasons for potential non-payment can be financial stress within customers operation. 最后给大家总结一下。 首先，关于坏账，坏账有两个影响，一方面是使得利润表的费用增加，另一方面是会使得流动资产的减少。 其次，关于可疑账项，有一个术语叫做“allowance for receivables”，也就是可疑账项的准备，这里有两种情况。一方面，提高可疑账项的准备，这样会使得利润表中费用的增加，资产负债表中的资产减少；另一方面，减少可疑账项的准备，这就会使得提高收入减少费用，同时也会增加流动资产。 好，关于坏账和可疑账项就给大家说到这。 此文为浦江.财经原创如需转载请注明出处！