F3易混知識點：壞賬、疑賬

Bad/Irrecoverable debts壞賬

壞賬是指企業(yè)無法收回或收回的可能性極小的應(yīng)收款項。由于發(fā)生壞賬而產(chǎn)生的損失，稱為壞賬損失。可能發(fā)生壞賬的情況有以下幾種:

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.

當(dāng)顧客沒有能力支付時，就沒必要一直保留的這筆賬目，相關(guān)會計處理如下：

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疑賬

疑賬是指對其內(nèi)容或清償能力有懷疑的賬戶，它有可能變成壞賬，但目前還不是壞賬。

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.

壞賬與疑賬的區(qū)別：