ACCA Bad debt & Doubtful debt的会计处理和计算
Bad debt&Doubtful debt是大家经常会有问题的一个知识点，今天呢就给大家系统的梳理一下坏账和坏账准备，并以一道例题为例给大家做一个讲解。
What is Bad debt&Doubtful debt
1.Dad debt：
☞If a debt is definitely irrecoverable it should be written off to statement of profit or loss as a bad debt.
☞对应收账款影响：减少Trade receivable balance
2.Doubtful debt：
☞If a debt is possibly irrecoverable an allowance for the potential irrecoverability of that debt should be made.
☞分类：
1）Specific allowance：
针对某个特定客户的坏账准备（Particular/named individual customer）。
2）General allowance=（Trade receivable balance-Bad debt-Specific allowance）*n%
公司跟据以往经验确定一个Trade receivable减去Bad debt和Specific allowance后可能发生坏账的百分比。
对应收账款影响：不减少Trade receivable balance
02
Initial recognition
1.Bad debt：
Dr Receivable expense（SPL）
Cr Trade receivables（SOFP）
2.Specific allowance&General allowance
Dr Receivable expense（SPL）
Cr Allowance for receivables（SOFP）
03
★★★Subsequent change in bad debt and doubtful debt
1.Initial bad debt->Subsequent recovered（坏账收回）
直接记录收到了现金，抵消过去记录的坏账费用，不影响Trade receivable：
Dr Cash
Cr Receivable expense
2.Initial specific debt->Subsequent recovered（坏账准备收回）
1）第一步：抵消过去记录的坏账准备：
Dr Allowance for receivables
Cr Receivable expense
2）第二步：记录我们收到的现金：
Dr Cash
Cr Trade receivables
3.Initial specific debt->Subsequent go bad（坏账准备变成坏账）
因为坏账准备和坏账都是Receivable expense且坏账准备变成坏账时金额没有发生改变，所以坏账准备变成坏账不影响Receivable expense，也不影响Profit：
Dr Allowance for receivables
Cr Trade receivables
04
Receivable expense的计算
Receivable expense=Bad debt+Movement in allowance
=Bad debt+（Closing allowance-Opening allowance）
05
例题
At 30 June 20X4 a company's allowance for receivables was$39,000.At 30 June 20X5 trade receivables totaled$517,000.It was decided to write off debts totaling$37,000.The allowance for receivables was to be adjusted to the equivalent of 5 per cent of the trade receivables.
What figure should appear in the statement of profit or loss for these items?
A.$61,000
B.$22,000
C.$24,000
D.$23,850
分析：题目让求在利润表中记录的坏账和坏账准备的费用的金额，也就是求计入利润表的Receivable expense。
Step1：
Receivable expense=Bad debt+Movement in allowance
=Bad debt+（Closing allowance-Opening allowance）
Step2：
Bad debt题目信息直接给了=37000
Step3：
Movement in allowance=Closing allowance-Opening allowance
=（517000-37000）*5%-39000=-15000
Step4：
Receivable expense=Bad debt+Movement in allowance=37000-15000=22000
所以这道题答案选择B。
以上就是我们坏账和坏账准备的内容，重点需要大家掌握的就是：
✔Allowance的计算
✔Receivable expense的计算
✔坏账收回，坏账准备变坏账，坏账准备收回的会计处理
