在爱德思A-Level会计考试中，有一个知识点很小，但是很多学生却一直都没有搞清楚，每一次做到相关的题目，都会丢分!它就是irrecoverable debts和allowance for irrecoverable debts!
这次alevel会计小课堂，让新航道老师来帮你梳理!
What is irrecoverable debt & allowance for irrecoverable debt?
1.irrecoverable debt (expense账户)
lf a debt is definitely irrecoverable it should be written off to statement of profit orloss as a bad debt.
对应收账款影响: 减少Trade receivable balance
2.allowance for irrecoverable debt: (反资产账户)
If a debt is possibly irrecoverable an allowance for the potentialirrecoverability ofthat debt should be made.
公式:(Trade receivable -irrecoverable debt) xrate (题目会给)
对应收账款影响: 减少Trade receivable balance
举例:0年 (allowance for irrecoverable debts的rate是5%)
AdditionalInformation:1) Irrecoverable debts of $200 must be written off 2) The allowance for irrecoverable debts is 5% ofthe trade receivable.
Step 1: Trade receivable = $5200- $200 = $5000
irrecoverable debt = $300+$200 = $500
Step 2: Allowance for irrecoverable debts = 5% x $5000=$250
在报表当中的运用
In the Statement of profit and loss and other comprehensive income:
以上是最基础的知识点，真题当中会出现更复的情况-allowance for irrecoverable debt增加或者减少
我们还是用上面的内容举例:
ALLOWANCE/PROVISION FORIRRECOVERABLE DEBTS (increase)
第二年
AdditionalInformation:1) Irrecoverable debts of $800 must be written off 2) The allowance for irrecoverable debts is 5% ofthe account receivable.
Step 1:Trade receivable = $8000- $800 =$7200
Irrecoverable debts = $800
Step 2: Allowance for irrecoverable debts = 5% x $7200$360
Step 3:Increase in allowance for irrecoverable debts =$360-$250=$110
ALLOWANCE/PROVISION FOR IRRECOVERABLE DEBTS (decrease)
第三年
Additional Information:1) Irrecoverable debts of $100 must be written off 2) The allowance for irrecoverable debts is 5% ofthe accountreceivable.
Step 1:Trade receivable = $6100-$100 = $6000
Irrecoverable debts = $100
Step 2: Allowance for irrecoverable debts = 5% x $6000=$300
Step 3: Decrease in allowance for irrecoverable debts =$360-$300=$60
总结
A decrease in the allowance/provision for irrecoverable debts is an income and added to gross profit.
Anincreasein the allowance/provision for irrecoverable debtsis an expense and increases expenses and decreases profit for the year.
上述就是新航道重庆学校alevel教研老师给大家带来的“关于A-Level会计知识点的解析技巧”，更多A-Level培训学习请在线咨询新航道重庆学校官网。
