ACCA/CAT

本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

8.2 An allowance for receivables:

●Allowance for receivables is an estimate of the percentage of debts which are not expected to be paid.

(a)When an allowance is first made, the amount of this initial allowance is charged as an expense in the income statement, for the period in which the allowance is created.

(b)When an allowance already exists, but is subsequently increased in size, the amount of the increase in allowance is charged as an expense in the income statement, for the period in which the increased allowance is made.

(c)When an allowance already exists, but is subsequently reduced in size, the amount of the decrease in allowance is credited back to the income statement, for the period in which the increased allowance is made.

The value of trade receivable in the statement of financial position must be shown after deducting the allowance for receivables.

Example:

A business has trade receivables outstanding at 30 June 20x5 and decided to create 5% allowances for receivables.

(a)In the income statement, the newly created allowance of $2,500 (5% x 50,000 = 2,500)will be shown as an expense.

(b)In the statement of financial position, trade accounts receivables will be shown as: $

Total receivables 50,000

Less: allowance for receivables

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