2題應收帳款轉移-有無追索權 - 會計

1.On May 1.Cycle Won.Inc. factored $500000 of accounts receivable with First
Finance on a without recourse basis.Under the arrangement.Cycle Won was to
handle disputes concerning service.and First Finance was to make the collecti-
ons.handle the sales discounts.and absorb the credit losses.First Finance ass-
essed a finance charge of 6% of the total accounts receivable factored and re-
tained an amount equal to 2% of the total receivables to cover sales discounts
.During the month of May.the factor collected $400000 sales discounts taken we
-re $4000;accounts totalling $6000 were uncollectible;and allowances totalling
$3000 were granted to customers disputing poor service.On June 1.it was estim-
ated that no further sales discounts would be taken.First Finance therefore r-
eturned the balance of the retainer.Remaining uncollectible accounts were est-
imated at $5000.
Instructions
Prepare the journal entries require on Cycle Won's books at May 1.for the May
transactions.and at June 1.

答案: 5/1 cash 460000
due from factor 10000
loss on sale of account Rec. 30000
account Receivable 500000
6/1 sales discounts 4000
sales allownce 3000
cash 3000
due from factor 10000
2.On July 1.Carlson Company factored $500000 of accounts receivable with High
Finance on a without recourse basis.Under the arrangement.High Finance assess-
ed a finance charge of 6% of the total accounts receivable factored and retai-
ned an amount equal to 4% of the total receivables to cover sales discounts.
Carlson was to handle disputes concerning service.and High Finance was to make
the collections.handle the sales discounts.and absorb the credit losses.
During the month of July.the factor collected $400000 sales discounts taken w-
ere $9000;accounts totalling $8000 were uncollectible;and allowances totalling
$900 were granted to customers disputing poor service.On August 1.it was esti-
mated that no further sales discounts would be taken.High Finance therefore r-
eturned the balance of the retainer.Remaining uncollectible accounts were est-
imated at $7000.
Instructions
1.Prepare the journal entries require on Carlson's books at July 1.for the
July transactions.and at August 1.
2.Prepare the journal entries require on High Finance books at July 1.for the
July transactions.and at August 1.

答案: 1. 7/1 現金 450000
應收款-High Finance 20000
出售帳款損失 30000
應收帳款 500000
7月中 銷貨折扣 9000
銷貨折讓 900
應收款-High Finance 9900
8/1 現金 10100
應收款-High Finance 10100

2. 7/1 應收帳款 500000
現金 450000
應付款-Carlson Co. 20000
手續費收入 30000
7月中 應付款-Carlson Co. 9900
壞帳費用 8000
現金 400000
應收帳款 417900
8/1 應付款-Carlson Co. 10100
現金 10100
壞帳費用 7000
備抵壞帳 7000

以上是補習班給的答案...
但是我覺得很奇怪...為什麼這兩題很相似的題目答案怎麼不太一樣
在2.的第一小題...為什麼要把"銷貨折扣跟銷貨折讓放在7月中"???..個人覺得要放在8/1
然後2.的第二小題-7月中的"壞帳費用可否寫成備抵壞帳"???
最後2.的第二小題-8/1中的壞帳分錄為什麼要寫在8/1是因為他在8/1才有了這個壞帳嗎??

以上是我的疑問所在...請高手幫忙解個題吧!!!拜託了感恩~~~!!!



--