calculating amount for adjusting journal entry • Also called the income statement approach 计算估计无法收回的净信贷销售百分比 根据过去的经验和信贷政策 导致支出与收入更好地匹配 计算调整日记帐分录的金额时，可疑帐户备抵中的任何现有余额都将被忽略 也称为损益表方法 Recording Estimated Uncollectibles 1. 记录估计的无法收集 1. Estimated amount of uncollectible accounts is: 2. Debited to an expense account – bad debts expense 3. Credited to a contra asset account – allowance for doubtful accounts 估计无法收回的帐户数量为： 借记到费用帐户–坏账费用 记入 冲资产账户–呆账准备金 Recording Write-Off of Uncollectible Accounts 2. 记录冲销无法收回的账户 • Amount written-off is debited to the allowance account • Bad debt expense is not increased • Expense previously recognized when allowance initially recorded 冲销金额记入准备金帐户 坏账费用不增加 最初记录津贴时先前确认的费用 Recovery of an Uncollectible Account 3. 追回无法收回的账户 • If cash is collected from a customer after the account has been written off: 1. Reverse write-off entry to restore customer’s account 2. Record collection of the account receivable in the usual way 如果在注销帐户后从客户收取现金： 冲销冲销分录以恢复客户的帐户 以通常方式记录应收帐款的收款
Prepare journal entries for notes receivable transactions. 准备应收票据交易的日记帐分录。 Notes Receivable • Credit may be granted in exchange for a promissory note: • A formal credit instrument • A written promise to pay a specified amount of money on demand or at a definite time • The party making the promise is the maker • The party to whom payment is made is called the payee 可以授予信用以换取本票： 正式的信贷工具 书面 承诺 ，可以按需或在一定时间内支付指定金额的款项 承诺 方是 制造者 付款方称为收款人 Recognizing Notes Receivable • If note is received to settle an outstanding account receivable: 如果收到 结 算未 清 应收帐款的通 知 单： • If received for cash, credit is to Cash • Notes are valued at their carrying amount • Similar process to determine bad debt expense and allowance as for accounts receivable 如果收到现金，则贷记为现金 票据按其账面 价值 计 价 确定应收账款坏账费用和准备金的类 似 过 程 Recording Interest 记录利息 • Formula for calculating interest: 计算利息的公式：
• An annual rate of interest • Separate interest receivable account is used (value of note is not altered 年 利 率 使 用单 独 的应收利息 科 目（票据 价值 未更 改 ） Disposing of Notes Receivable 处置应收票据 • A note is honoured when paid in full on its maturity date • Amount due is principal + interest 票据在到期日全额支付时 很荣幸 应付金额是本金 + 利息 Disposing of Notes Receivable 2 处置应收票据 2 • A note is dishonoured if not paid in full at maturity • Note is no longer negotiable •
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- Spring '17