ACCAF3的ALLOWANCE FOR RECEIVABLES为什么expense里面算的是increase/decease allowances foe receivables,而不是全部的allowance for receivables,而ASSETS里面AR确是减去所有的ALLOWANCE
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ACCAF3的ALLOWANCE FOR RECEIVABLES为什么expense里面算的是increase/decease allowances foe receivables,而不是全部的allowance for receivables,而ASSETS里面AR确是减去所有的ALLOWANCE
ACCAF3的ALLOWANCE FOR RECEIVABLES
为什么expense里面算的是increase/decease allowances foe receivables,而不是全部的allowance for receivables,而ASSETS里面AR确是减去所有的ALLOWANCE
ACCAF3的ALLOWANCE FOR RECEIVABLES为什么expense里面算的是increase/decease allowances foe receivables,而不是全部的allowance for receivables,而ASSETS里面AR确是减去所有的ALLOWANCE
expense是利润表科目profit and loss(PL),ASSETS里的AR是资产负债表科目balance sheet(BS).
profit and loss报表中体现amount incurred,即increase/decrease
AR在报表中体现的是balance,即余额.
举例说明
期初total receivable b/f有9000,以及allowance for receivable b/f有500.（有期初期末余额的account属于balance sheet,也就是看到B/F C/F的就是了）
这时,在receivable account里的余额（balance）就是9000-500=8500
本期我做了一笔新的allowance 200,那么entry如下：
Dr expense - allowance (PL) 200
Cr .AR - allowance (BS) 200
这样一来,期末total receivable c/f还是有9000,只不过allowance c/f变成了500+200=700
这时,期末在receivable account里的余额就变成了9000-700=8300
所以这里有一点蛮重要,看上面那个分录,借方是利润表科目,而贷方是资产负债表科目.
用表列示如下：
Total Receivables allowances Balance of AR
Balance B/F 9000 (500) 8500
allowance incurred (200) 8300
-------------- --------------- -
Balance C/F 9000 (700) 8300
原来你是基础概念不扎实,我想F3还不至于考到税法上去.之前我回答的那个问题答案你可以以后作为参考,现在看那个答案可能会更糊涂了.