马上就要到2020年ACCA9月考季了，之前小编已经介绍了比较多关于ACCA考试核心考点内容，不知大家掌握得如何?因为ACCA考点较多，今天小编继续为大家讲解另一个高频考点：坏账和坏账准备，并结合一个例题进行详细解析。

1. Dad debt：

If a debt is definitely irrecoverable it should be written off to statement of profit or loss as a bad debt.

对应收账款影响：减少Trade receivable balance

2.Doubtful debt：

If a debt is possibly irrecoverable an allowance for the potential irrecoverability of that debt should be made.

分类：

1)Specific allowance：

针对某个特定客户的坏账准备(Particular/named individual customer)。

2)General allowance=(Trade receivable balance - Bad debt - Specific allowance)*n%

公司跟据以往经验确定一个Trade receivable减去Bad debt和Specific allowance后可能发生坏账的百分比。

对应收账款影响：不减少Trade receivable balance

1.Bad debt：

Dr Receivable expense(SPL)

Cr Trade receivables(SOFP)

2. Specific allowanceGeneral allowance

Dr Receivable expense(SPL)

Cr Allowance for receivables(SOFP)

1.Initial bad debt-Subsequent recovered(坏账收回)

直接记录收到了现金，抵消过去记录的坏账费用，不影响Trade receivable：

Dr Cash

Cr Receivable expense

2.Initial specific debt-Subsequent recovered(坏账准备收回)

1)第一步：抵消过去记录的坏账准备：

Dr Allowance for receivables

Cr Receivable expense

2)第二步：记录我们收到的现金：

Dr Cash

Cr Trade receivables

3. Initial specific debt-Subsequent go bad(坏账准备变成坏账)

因为坏账准备和坏账都是Receivable expense且坏账准备变成坏账时金额没有发生改变，所以坏账准备变成坏账不影响Receivable expense，也不影响Profit：

Dr Allowance for receivables

Cr Trade receivables

Receivable expense = Bad debt + Movement in allowance

= Bad debt + (Closing allowance - Opening allowance)

At 30 June 20X4 a company's allowance for receivables was $39,000. At 30 June 20X5 trade receivables totaled $517,000. It was decided to write off debts totaling $37,000. The allowance for receivables was to be adjusted to the equivalent of 5 per cent of the trade receivables.

What figure should appear in the statement of profit or loss for these items?

A. $61,000

B. $22,000

C. $24,000

D. $23,850

分析：题目让求在利润表中记录的坏账和坏账准备的费用的金额，也就是求计入利润表的Receivable expense。

Step1：

Receivable expense = Bad debt + Movement in allowance

= Bad debt + (Closing allowance - Opening allowance)

Step2：

Bad debt题目信息直接给了=37000

Step3：

Movement in allowance = Closing allowance - Opening allowance

= (517000-37000)*5% - 39000 = -15000

Step4：

Receivable expense = Bad debt + Movement in allowance = 37000-15000 = 22000

所以这道题答案选择B。