作者eu7908 (小事)
看板Accounting
标题[问题] 请问一题关於坏帐的问题
时间Mon Jan 5 18:44:56 2009
题目是这样写的：
Assume that Hively Company decides to
estimate its bad debts expense based of 5% of accounts receivable.
What amount of bad debts expense will Hively Company record if
Allowance for Doubtful Accounts has a credit balance of $4,000?
这题的答案是
(A/R的金额*5%)-$4,000
我想请问为什麽不是先把A/R的金额减掉4,000再乘上5%???
因为Allowance for Doubtful Accounts有余款表示坏帐费用其实没那麽多，
那把Allowance for Doubtful Accounts勾销的时候不是要贷A/R吗？
然後再把剩下的A/R*5%?
我不太清楚这题解法的意思
谢谢
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