※ 引述《halaist (aby←)》之銘言：
: Wilson Corporation uses an income statement approach to estimate credit
: losses. Its gross Accounts Receivable of $5,000,000 at the beginning of the
: period had a net realizable value of $4,925,000. During the period, the
: company wrote off actual accounts receivable of $100,000 and collected
: $7,835,000 from credit customers. Credit sales for the year amounted to
: $9,000,000. Of its credit sales, 1 percent was estimated to eventually be
: uncollectible.
: Determine the net realizable value of the company's accounts receivable at
: the end of the period.
: thanks
計算期末應收帳款=期初應收帳款+本期賒銷金額-沖銷呆帳-本期收現數
5,000,000+9,000,000-100,000-7,835,000=6,065,000
計算本期提列呆帳金額=賒銷淨額*呆帳率
9,000,000*1%=90,000
計算期末備抵呆帳餘額=期初備抵呆帳+本期提列呆帳-沖銷呆帳
(5,000,000-4,925,000)+90,000-100,000=65,000
期末應收帳款境變現價值=期末應收帳款-期末備抵呆帳
6,065,000-65,000=6,000,000
應該是這樣吧@@
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: Wilson Corporation uses an income statement approach to estimate credit
: losses. Its gross Accounts Receivable of $5,000,000 at the beginning of the
: period had a net realizable value of $4,925,000. During the period, the
: company wrote off actual accounts receivable of $100,000 and collected
: $7,835,000 from credit customers. Credit sales for the year amounted to
: $9,000,000. Of its credit sales, 1 percent was estimated to eventually be
: uncollectible.
: Determine the net realizable value of the company's accounts receivable at
: the end of the period.
: thanks
計算期末應收帳款=期初應收帳款+本期賒銷金額-沖銷呆帳-本期收現數
5,000,000+9,000,000-100,000-7,835,000=6,065,000
計算本期提列呆帳金額=賒銷淨額*呆帳率
9,000,000*1%=90,000
計算期末備抵呆帳餘額=期初備抵呆帳+本期提列呆帳-沖銷呆帳
(5,000,000-4,925,000)+90,000-100,000=65,000
期末應收帳款境變現價值=期末應收帳款-期末備抵呆帳
6,065,000-65,000=6,000,000
應該是這樣吧@@
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