1. At the beginning of the year a company has an allowance of receivables of $1000. At the end of the year the required provision is $2,500. During the year debts of $1,500 are written off and $100 is received in respect of a debt written off many years ago. What is the net amount charged to the income statement for bad and doubtful debts?
A. $1,500
B. $2,500
C. $2,900
D. $3,000
Answer is : D 大家如果知道做，一定要说出你的计算过程哦，谢谢！
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During the year ended 30 June 20x7 debts totalling $14,600 were written off. It was decided that the doubtful debt provision should be $16,000 as at 30 June 20x7.
What amount should appear in the company's profit and loss account for bad and doubrful debts for the year ended 30 June 20x7?
A. $ 48,000
B. $ 30,600
C. $ 16,600
D. $ 12,600
Answer is D
第一题:坏账准备期初数是1000,本期发生坏账1500,这时余额为借方500.期末余额按余额百分比法或者其他的方法确定的坏账准备期末余额为2500,本期应该计提的是2500+500=3000.
以前年度确认为坏账本期收回的100,不影响本期损益.这笔分录为
借:应收账款 100
贷:坏账准备 100
借:银行存款 100
贷:应收账款 100
第二题同第一题,就是没有坏账转销这一笔.
在计提坏账准备前,余额为18000-14600=3400(贷方).余额为16000,所以计提数为16000-3400=12600
不过我后来想了一下，我的解法和楼上的不太一样，但答案一样，不知道我的是不是解错了呢？
income statement
Expense
Debit writter off 1500
Increase in allowance 1500
Net amount charged as bad and doubtful debts 3000
第一题和第二题用的格式都是一样的，那个150不用管它
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provision b/d 1000 bad debt 1500
I/S ? provision c/d 2500 1500+2500-1000=3000