顏同學(xué)
2021-04-12 18:39老師這一類的題型我都有點(diǎn)兒懵,考察的知識(shí)點(diǎn)我不太知道是什么,就比如我不知道為什么要加上14600,然后兩個(gè)allowance for receivable為什么要相減
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(gè)回答
朱曉玲助教
2021-04-13 08:58
該回答已被題主采納
Receivable expense= bad debt expense+ doubtful debt expense
Bad debt expense= 146000
Doubtful debt expense= 218000-83000= 135000
Dr. Doubtful debt expense 135000 Cr. Allowance for receivables 135000
因此本年的receivable expense= 146000+ 135000= 281000
$146,000 + ($218,000 – $83,000) = $281,000
