應收帳款與壞帳-98中興 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 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

估計有42,000的帳款不會收到

壞帳費用 42,000
備抵壞帳 42,000

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

上面的沖銷又收回分錄跟你的做法一樣

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

沖銷5,000壞帳

備抵壞帳 5,000
應收帳款 5,000

借原po的T字帳改一下

: Allowance for Account
: Doubtful Account Receivable
: ───┬─── ───┬───
: │20,000←備抵壞帳在貸方 750,000│
: 5,000│ │ 5,000
: │42,000 10,000│10,000
: │10,000 │
: ───┼─── ───┼───
: │67,000 745,000│
: 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!!!

題目要求net realizable value of accounts receivable
所以我覺得應該是745,000-67,000=678,000

以上是我的做法，如果有需要更正的地方，就麻煩大家幫忙更正，謝謝^^


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