F3知识点：坏账、疑账

Bad/Irrecoverable debts坏账

坏账是指企业无法收回或收回的可能性极小的应收款项。由于发生坏账而产生的损失，称为坏账损失。可能发生坏账的情况有以下几种:

Indicators that a debt may become irrecoverable include:

l  Taking longer to pay than is usual.

l  Paying in instalments outside normal credit terms.

l  Regular disputing of invoices (as a delaying tactic).

l  Going into receivership (administration)/liquidation.

 

当顾客没有能力支付时，就没必要一直保留的这笔账目，相关会计处理如下：

When a business is owed money by a customer who is unable to pay, there is little point keeping the customer's account in the business' books.

l  If the debt is not an asset, then it should not be carried in the statement of financial position.

l  To give a fair presentation in the accounts, irrecoverable debts are written out of the books and expensed to profit or loss, thereby reducing profit (or　increasing a loss).

l  The double entry to record the write-off is:

　　Dr Irrecoverable debt expense a/c　 $x

　　　Cr Trade receivable a/c　　　　　　 　　　　　　$x

 

Doubtful Debts疑账

疑账是指对其内容或清偿能力有怀疑的账户，它有可能变成坏账，但目前还不是坏账。

Eventually, a firm may have to admit defeat and write off the account receivable.

It is unnecessary to match the write-off with the allowance made.

　　

Simply:

　　Dr Irrecoverable debt expense a/c　 $x

　　Cr Trade receivable a/c　　　　　　 $x

(i.e. as for any irrecoverable debt)

The debit for irrecoverable debt expense does not result in a double charge to profit or loss. The specific allowance previously made is no longer required and will be set off against the write-off when the movement on the allowance is transferred to the irrecoverable debt expense a/c.

 

坏账与疑账的区别：