應收帳款與壞帳-98中興 - 會計

O.Co.account balance ay Dec.31 for Account Receivable and the related Allowan-
ce for Doubtful Account are $750,000 and $20,000.respectively.Form an analysis
of accounts receivable,it is estimated that $42,000 of the Dec.31 receivables
will be uncollectible,$10,000 was collected from dishonored checks in June,
the total write off bad debts during the year is $5,000.After adjustment for
the above facts, the net realizable value of accounts receivable would be:

(A)$750,000 (B)$730,000 (C)$688,000 (D)None of the above


答案: 高點 (C) 至聖 (D)



我的做法: 因為↓

Allowance for Doubtful Account 42,000
Account Receivable 42,000

Account Receivable 10,000
Allowance for Doubtful Account 10,000
Cash 10,000
Account Receivable 10,000

Bad debt expense 5,000
Allowance for Doubtful Account 5,000

Allowance for Account
Doubtful Account Receivable
───┬─── ───┬───
Bal. 35,000│ 750,000│
│ │20,000
│10,000 │42,000
│ 5,000 │
───┼─── ───┼───
20,000│ 688,000│


所以答案是這個樣子出來的嗎@@"? 我總覺得好像哪裡怪怪的...
不知道哪個答案才是正解...那麼就有請高手指導了!!! 拜託了感恩!!!

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