UC知道accounting english里的计提坏帐准备问题
来源：百度知道 编辑：UC知道 时间：2024/06/18 11:53:17
具体的题目是：
At the end of current year, the accounts receivable account has a debit balance of 80000,and sales for the year total 950000
REQUIRD:
Determine the amount of adjusting entry to record the provision for doubtful accounts under each of the following assumptions:
(1)The allowance accounts before adjustment has a credit balance of 950
a.uncollectible accounts expense is estimated at 1% of net sales.
b.analysis fo the accounts in the customer ledger indicate doubtful accounts of 6750
问，这里的NET SALES就是本期的销售额吗，和应收帐款的余额有关系吗？
A和B各应提多少坏帐准备？
先谢谢，不过还有个地方不明白。本年按照销售净额应提9500，那这应该就是坏帐准备的余额，然后再发生冲减，所以我觉得是9500-6750=2750。不知道为什么要加上950
At the end of current year, the accounts receivable account has a debit balance of 80000,and sales for the year total 950000
REQUIRD:
Determine the amount of adjusting entry to record the provision for doubtful accounts under each of the following assumptions:
(1)The allowance accounts before adjustment has a credit balance of 950
a.uncollectible accounts expense is estimated at 1% of net sales.
b.analysis fo the accounts in the customer ledger indicate doubtful accounts of 6750
问，这里的NET SALES就是本期的销售额吗，和应收帐款的余额有关系吗？
A和B各应提多少坏帐准备？
先谢谢，不过还有个地方不明白。本年按照销售净额应提9500，那这应该就是坏帐准备的余额，然后再发生冲减，所以我觉得是9500-6750=2750。不知道为什么要加上950
这里的NET SALES是指本期的销售净额,等于"销售额-销售折让等",从问题上看,应收与销售没有直接关系,因为并没有告诉赊销比例等.
1.原"坏账准备"科目贷方余额贷方950
2."坏账余额"为销售净额的1%,应计提950000*1%=9500
3.实际发生坏账6750
则"坏账准备"科目余额为=950+9500-6750=3700