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— 真题 —
At 30 September 2017, the balance on the receivables control account is $644,000.
The accountant is preparing draft financial statements and must make the following adjustments:
(1) Write off debts totalling $24,000
(2) Record a receipt of $12,000 in respect of a balance which had previously been written off as irrecoverable
(3) Make an allowance for receivables equivalent to 2% of trade receivables at 30 September 2017. At 1 October 2016, the allowance for receivables was $9,600
What amount should be recognised in current assets in respect of receivables in the statement of financial position at 30 September 2017?
A $619,360
B $607,600
C $598,192
D $631,120
—解析 —
题目背景-2017年9月30日的应收账款余额是644,000;
1. 本期的坏账金额是24,000;
入账分录是dr irrecoverable debt 24,000 cr RLCA 24,000
影响应收账款，影响费用
2. 之前的坏账在本期收回，金额是12,000：
之前入坏账的分录：dr Irrecoverable debt 12,000 cr RLCA 12,000
现在收回的入账分录：先冲回之前的分录 dr RLCA 12,000 cr Irrecoverable debt 12,000
再入一笔正确的分录：dr Cash 12,000 cr RLCA 12,000
两笔分录合在一起：dr cash 12,000 cr irrecoverable debt 12,000
不影响应收账款，影响费用
3. 在2016年10月1日，即本期期初的allowance for receivable(坏账准备)金额是9,600；期末的allowance for receivable 金额是在2017年9月30日的应收账款余额的2%
Ending allowance for receivable=(644,000-24,000)*2% = 12,400
影响报表中的应收账款的net amount
题目要求的是在2017年9月30日的资产负债表中的流动资产中的应收账款的金额。
影响该金额的因素有2个，一是本期的坏账，二是期末的坏账准备。
所以，正确的答案为 644,000-24,000-12,400=607,600
如果题目追加问：
What amount should be recognised in receivable expense in the statement of profit or loss for the year ended 30 September 2017?
本期应入利润表的receivable expense的金额，应该如何解答呢?
解析：
首先信息1和2不变;
然后我们来看一下信息3，在计算完期末的坏账准备金额之后，我们要把期末与期初的进行对比，得出本期坏账准备的movement：Ending-opening=12,400-9,600=2,800
本期的坏账，之前的坏账在本期收回和本期坏账准备的变动值都影响本期的费用。
所以入利润表费用的金额为：24,000-12,000+2,800=14,800