应收账款会计处理.ppt

CHAPTER 9 ACCOUNTING FOR RECEIVABLES 应收账款会计处理 1 Types of receivables. 2 Methods and bases used to value accounts receivable. 3 Entries to record the disposition of accounts receivable. 4 Compute the maturity date of, and interest on, notes receivable. 5 How notes receivable are valued. 6 Entries to record the disposition of notes receivable. 7 Explain the statement presentation and analysis of receivables. The term receivables 应收款 refers to amounts due from individuals and other companies; they are claims expected to be collected in cash. Three major classes of receivables are: 1 Accounts receivable 应收账款 are amounts owed by customers on account. 2 Notes receivable 应收票据 are claims for which formal instruments of credit are issued. 3 Other receivables 其它应收款 include non-trade receivables such as interest receivable and advances to employees. The three primary accounting problems associated with accounts receivable are: 1 Recognizing 确认 accounts receivable. 2 Valuing 估价 accounts receivable. 3 Disposing 处理 of accounts receivable. To ensure that receivables are not overstated on the balance sheet, they are stated at their cash realizable value 可收现价值. Cash (net) realizable value is the net amount expected to be received in cash and excludes amounts that the company estimates it will not be able to collect. Credit losses are debited to Bad Debts Expense 坏账费用 and are considered a normal and necessary risk of doing business. Two methods of accounting for uncollectible accounts are the: 1 allowance method 计提法 and 2 direct write-off method 直接核销法. The allowance method is required when bad debts are deemed to be material in amount. Uncollectible accounts are estimated and matched against sales in the same accounting period in which the sales occurred. Companies use either of two methods in the estimation of uncollectibles: