※ 引述《willie1987 (威力是也)》之铭言： : O.Co.account balance ay Dec.31 for Account Receivable and the related Allowan- : ce for Doubtful Account are $750,000 and $20,000.respectively.Form an analysis : of accounts receivable,it is estimated that $42,000 of the Dec.31 receivables : will be uncollectible,$10,000 was collected from dishonored checks in June, : the total write off bad debts during the year is $5,000.After adjustment for : the above facts, the net realizable value of accounts receivable would be: : (A)$750,000 (B)$730,000 (C)$688,000 (D)None of the above : 答案: 高点 (C) 至圣 (D) : 我的做法: 因为↓ : Allowance for Doubtful Account 42,000 : Account Receivable 42,000 估计有42,000的帐款不会收到 坏帐费用 42,000 备抵坏帐 42,000 : Account Receivable 10,000 : Allowance for Doubtful Account 10,000 : Cash 10,000 : Account Receivable 10,000 上面的冲销又收回分录跟你的做法一样 : Bad debt expense 5,000 : Allowance for Doubtful Account 5,000 冲销5,000坏帐 备抵坏帐 5,000 应收帐款 5,000 借原po的T字帐改一下 : Allowance for Account : Doubtful Account Receivable : ───┬─── ───┬─── : │20,000←备抵坏帐在贷方 750,000│ : 5,000│ │ 5,000 : │42,000 10,000│10,000 : │10,000 │ : ───┼─── ───┼─── : │67,000 745,000│ : 所以答案是这个样子出来的吗@@"? 我总觉得好像哪里怪怪的... : 不知道哪个答案才是正解...那麽就有请高手指导了!!! 拜托了感恩!!! 题目要求net realizable value of accounts receivable 所以我觉得应该是745,000-67,000=678,000 以上是我的做法，如果有需要更正的地方，就麻烦大家帮忙更正，谢谢^^ --

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