調整前之備抵壞帳處理 - 會計
By Audriana
at 2022-01-05T08:54
at 2022-01-05T08:54
Table of Contents
大豐公司本年度應收帳款期末餘額為$80,000,其中$10,000 為已過期帳款 60 天;公司評估後認為,已過期帳款約有 50%無法收回,未過期部分約 5%無法收回,調整前之備抵壞帳為借方餘額$1,000。根據上述資料,請問大豐公司本年度應收帳款淨額應為多少?
(A)$9,500
(B)$8,500
(C)$70,500
(D)$71,500
這題的解析為算前方的帳齡百分比得出壞帳金額
8500
再用應收帳期末餘額扣掉得D,但都不需要用到備抵壞帳(一開始以為答案是C)
想請教是為什麼及怎麼判斷呢?謝謝
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