※ 引述《halaist (aby←)》之铭言： : Wilson Corporation uses an income statement approach to estimate credit : losses. Its gross Accounts Receivable of $5,000,000 at the beginning of the : period had a net realizable value of $4,925,000. During the period, the : company wrote off actual accounts receivable of $100,000 and collected : $7,835,000 from credit customers. Credit sales for the year amounted to : $9,000,000. Of its credit sales, 1 percent was estimated to eventually be : uncollectible. : Determine the net realizable value of the company's accounts receivable at : the end of the period. : thanks 计算期末应收帐款=期初应收帐款+本期赊销金额-冲销呆帐-本期收现数 5,000,000+9,000,000-100,000-7,835,000=6,065,000 计算本期提列呆帐金额=赊销净额*呆帐率 9,000,000*1%=90,000 计算期末备抵呆帐余额=期初备抵呆帐+本期提列呆帐-冲销呆帐 (5,000,000-4,925,000)+90,000-100,000=65,000 期末应收帐款境变现价值=期末应收帐款-期末备抵呆帐 6,065,000-65,000=6,000,000 应该是这样吧@@ -- --

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