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一、内部应收帐款计提的坏帐准备的抵销处理在第六讲“合并资产负债表的编制”中,曾经谈到在编制合并资产负债表时必须将内部应收帐款予以抵销,与此相联系也须将内部应收帐款计提的坏帐准备予以抵销。内部应收帐款抵销时,其抵销分录为:借记“应付帐款”项目,贷记“应收帐款”项目;内部应收帐款计提的坏帐准备抵销时,其抵销分录为:借记“坏帐准备”项目,贷记“管理费用”项目。
1. Settlement of Bad Debt Provisions from Internal Accounts Receivable In the sixth lecture, “Preparation of Consolidated Balance Sheets”, it was mentioned that internal receivables must be included in the preparation of the consolidated balance sheet. Offsetting, in conjunction with this, must also offset the provision for bad debt accrued from internal receivables. When the internal receivables are offset, the offset entries are: Debits, Accounts Payables, Credits, Accounts Receivables, and Bad Debt Provisions for Internal Receivables Offset, the offset entry is: Debit “bad debt preparation ” item, credit “management expenses ” item.