应收账款坏账准备的核算（Accounts receivable bad debt preparation accounting）.doc

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应收账款坏账准备的核算（Accounts receivable bad debt preparation accounting）.doc

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应收账款坏账准备的核算（Accounts receivable bad debt preparation accounting）

应收账款坏账准备的核算（Accounts receivable bad debt preparation accounting） Accounts receivable bad debt preparation accounting Source: Du Chengjies Journal Bad debts provision method of percentage of balance and aging analysis method and the percentage of sales method, following the three methods of calculation: (1) balance percentage method: according to the balance of accounts receivable at the end of the accounting period, multiplied by the estimated bad debt rate, that is the bad debt loss which should be estimated in the current period, the bad debts are prepared accordingly. Example: a company with the percentage of balance provision for bad debts at the end of 2002, a balance of accounts receivable for 20000 yuan, the proportion of bad debts for 5%, bad debt losses happened in 2003 500 yuan, the end of the year when the balance of accounts receivable for 30000 yuan, calculated a company accrued in 2002 and 2003 bad debts and bad debts at the end of 2002 and 2003 account balance (assuming a company at the beginning of 2002, the allowance for doubtful accounts amounted to 0). Solution: at the end of 2002, the provision for doubtful debts for a company should be 20000 * 5% = 1000 yuan; Management fee 1000 Bad debt reserve 1000 At the end of 2002, the balance of the provision for bad debts was 1000 yuan; In 2003, a company suffered a bad debt loss of 500 yuan; Bad debt reserve 500 Credit: accounts receivable 500 At the end of 2003, the balance of bad debts for a company should be 30000 x 5% = 1500 yuan; The allowance for doubtful debts shall be 1500- (1000-500) = 1000 yuan. Management fee 1000 Bad debt reserve 1000 A companys balance sheet at the end of 2003 is 1000-500+1000 = 1500 yuan, that is, the balance of the accounts receivable at the end of the accounting times, the estimated bad debt rate. (2): according to the aging analysis of accounts receivable for the length of time to estimate the loss of bad debts. Example: at the end of 2003 B company accounts receivable a