遇到不好的事怎么办——坏账、疑账处理

F3易混知识点：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:

Taking longer to pay than is usual.

Paying in instalments outside normal credit terms.

Regular disputing of invoices (as a delaying tactic).

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.

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

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).

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：