應收帳款、應收票據 - 會計

※ 引述《yetta2011 (加油!)》之銘言：
: 有問題的是7/14那個分錄
: Gehrig Co. closes its books monthly. On June 30, selected ledger account
: balances are:
: Notes Receivable $90,000
: Interest Receivable 705
: Notes Receivable include the following:
: Date Maker Face Term Interest
: May 16 Fulton Inc. $18,000 60 days 8%
: May 26 Ascot Co. 45,000 60 days 12%
: June 30 Trayer Corp. 27,000 6 months 18%
: During July, the following transactions were completed.
: July 5 Made sales of $10,800 on Gehrig Co. credit cards.
: 14 Made sales of $1,950 on Visa credit cards.
: The credit card service charge is 6%.
: 14 Added $765 to Gehrig Co. credit card customer balances for finance
: charges on unpaid balances.
: 15 Received payment in full from Fulton Inc. on the amount due.
: 25 Received notice that the Ascot Co. note has been dishonored.
: (Assume that Ascot Co. is expected to pay in the future.)
: Instructions
: (a) Journalize the July transactions and the July 31 adjusting entry for
: accrued interest receivable. (Interest is computed using 360 days.)
: (b) Show the statement of financial position presentation of the receivable
: accounts at July 31.
: 解答寫:
: 14 Accounts Receivable 765
: Interest Revenue 765
: 其實沒有很懂為什麼要 借應收 貸利息收入耶
: 然後有問過老師，但他給我的答案不滿意
: 覺得好像有點牽強
: 有人知道為什麼嗎?
: 拜託了
: 謝謝!!!!


這題7/5那天的分錄是顧客使用零售商Gehrig Co.發行的信用卡或聯名卡
向零售商Gehrig Co.賒銷
7/5賒銷時是借應收帳款、貸銷貨收入
7/14零售商Gehrig CO.對7/5賒銷客戶，逾期未還款的部分收取利息


但是應收帳款並無明文的利息規定
且一般來說是不收取利息的
並不是對每個有應收帳款的客戶，都會收取利息
所以不視為應收利息
除非客戶逾期未繳，才會加收額外金額
加收時視為應收帳款的增加

至於
借應收利息，貸利息收入
像是應收票據的利息就會這麼做
但這是因為應收票據有明文的利息規定
對每一個客戶都應該收取利息
所以視為應收利息
所以應收票據利息未收取的部分
我們會做應收利息的增加


以上關於借方科目的差別說法來自學校老闆
給你參考一下

Knowing大在原文推文問的兩張卡的差別

Vist Credit Card是信用卡公司發行的信用卡
而Gehrig Co. credit card則是零售商Gehrig CO.發行的信用卡或聯名卡


當客戶用零售商發行的卡向零售商賒銷，交易只有客戶、零售商兩方
所以借方是零售商對客戶的AR

但當客戶用信用卡公司發行的Visa Card向零售商賒銷時
交易就變成客戶、零售商、信用卡公司，三方了
零售商錢是跟信用卡公司收，一定會收到現金
且通常很快就會收現，視同現金銷貨了

這時交易形態就很像
零售商將對客戶的AR期前出售給Factor
所以借方才會借現金

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