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来源：百度知道 编辑：UC知道 时间：2024/06/06 19:10:27
1. percentage on sales
1% on sales of $10,000,000 = $100,000
2. percentage on aged debtors
10% for aged over 6 months $500,000 = $50,000
5% for aged from 3-6 months $800,000 = $40,000
0% for aged below 3 months $1,000,000 = 0
Total provision = $90,000
3. percentage on type of debtors
2% on wholesale debtors $1,000,000 = $20,000
5% on retail debtors $800,000 = $40,000
Total provision = $60,000
4. specific debtors
Customer A owes $500,000 and under liquidation, estimated to recover 80%
then provision is 20%, i.e. $100,000
Note: General provision is not applicable in modern accounting. Impairment should be adopted instead. See HKAS 37 and HKAS 39.
Method 1 is old practice and should not be allowed to use under the current accounting standards . Advise to check with your lecturer or teacher.
Method 2 is only applicable if the risk and probability of recovery have a strong rel
1% on sales of $10,000,000 = $100,000
2. percentage on aged debtors
10% for aged over 6 months $500,000 = $50,000
5% for aged from 3-6 months $800,000 = $40,000
0% for aged below 3 months $1,000,000 = 0
Total provision = $90,000
3. percentage on type of debtors
2% on wholesale debtors $1,000,000 = $20,000
5% on retail debtors $800,000 = $40,000
Total provision = $60,000
4. specific debtors
Customer A owes $500,000 and under liquidation, estimated to recover 80%
then provision is 20%, i.e. $100,000
Note: General provision is not applicable in modern accounting. Impairment should be adopted instead. See HKAS 37 and HKAS 39.
Method 1 is old practice and should not be allowed to use under the current accounting standards . Advise to check with your lecturer or teacher.
Method 2 is only applicable if the risk and probability of recovery have a strong rel
1、销售百分比
1千万美元的1%的销售=10万美元
2、超期债务百分比
超期6个月以上债务（50万美元）的10%=5万美元
超期3-6个月债务（80万美元）的50%=4万美元
超期3个月以内债务（100万美元）的0%=0
坏帐准备合计=9万美元
3、债务类型百分比
批发类债务100万的2%=2万
零售类债务80万的5%=4万
坏帐准备合计=6万
4、特殊债务
A顾客欠款50万，并且正在清算，预计收回80%，即坏帐准备20%，也就是10万
注释：一般坏帐准备在现代会计法则中是不允许的，应该以损失代替。参照HKAS 37 以及HKAS 39。
方法1是老的方法，在现行会计标准里面不应该使用，建议向讲师或教师核对。
方法2仅在风险和回收帐款的可能性与帐期有很强关联的情况下使用。
方法3对债务进行评估基于债务特性，是一个可采用的措施。
方法4其实是基于债务原则的一个针对单独债务的估价。