幫考網今天給大家帶來關于ACCA考試F3考試科目的相關分享，還不知道ACCA考試F3科目的?？贾R點的小伙伴快來看一看吧!

1. Bad debts (definitely not)

Dr: Irrecoverable debts expense

Cr: Trade receivables

Irrecoverable debts written off and subsequently paid

Dr: Cash account

Cr: Irrecoverable debts expense

2. Doubtful debts(might not)

Allowances for receivables(應收賬款備抵科目)

? General allowance=x%*(Trade receivable-bad debts-specific allowance)

? Accounting

First sets up/ higher

Dr: Irrecoverable debts expense

Cr: Allowance for receivables

Lower

Dr: Allowance for receivables

Cr: Irrecoverable debts expense

? 注意：在資產負債表上應收賬款應該以(Trade Receivable-allowance for receivables)列示

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