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来源：百度知道 编辑：UC知道 时间：2024/06/24 09:46:31
Examples of such a business are a physician's office ,an attorneys' office,and a small retail store such as a hardware store.In such cases,it it acceptable to delay recognizing uncollectible expense until the accounts are determined to be worthless .Thus,under the direct write-off method,an allowance accountand an adjusting entry are not needed at the end of the period.The entry to write off an account when it is determined to be uncollectible is as follows:
May 10 Uncollectible Accounts Expense 420
Accounts Receivable-D.LRoss 420
To write off uncollectible account.
May 10 Uncollectible Accounts Expense 420
Accounts Receivable-D.LRoss 420
To write off uncollectible account.
例如企业是一个医生的办公室，一个律师办公室，和一个小的零售商店，如硬件store.In这种情况下，它可以接受的延迟确认无法收回的费用，直到账户确定为毫无价值。因此，根据直接注销方法，津贴accountand进入一个调整并不需要在结束period.The进入注销帐户时，被确定为无法收回的情况如下：
5月10日无法收回帐款的费用420
应收账款- D.LRoss 420
注销无法收回的帐户。