王同學(xué)
2021-03-24 16:06這里的reduction allowance是怎么算的,為什么要減去
所屬:F3 > Part D-Recording transactions and events 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個回答
朱曉玲助教
2021-03-25 09:18
該回答已被題主采納
Initial irrecoverable debts then subsequent recovered (壞賬轉(zhuǎn)回)的分錄如下:
1. Reverse original write off ( 消除已經(jīng)記錄的確定的壞賬) :
Dr Trade receivables Cr Irrecoverable debts expense
2. Cash received ( 記錄收到的cash ) :
Dr Cash Cr Trade receivables
兩個分錄合起來,即為:
Dr Cash Cr Irrecoverable debts expense
