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Receivables 應收款項 (在未來某日可以從第三方收取現金之款項 (Notes Receivable 應收票據 N/R…

- - - - ＥＸ：包括遠期支票、本票及承兌匯票
  - - - 非主要營業活動之應收款項
        
        ＥＸ：應收利息、應收租金,應收退稅款等
      - 如金額小者，可合併為其他應收款
  - - - 公司主要營業活動產生因出售商品或提供勞務而發生對顧客的貨幣請求權
- - - - Bad Debts
        
        Two methods to account for bad debts
        
        .
        
        Direct Write-Off Method
        直接沖銷法
        
        直接以Bad Debts Expense
        抵銷Account Receivable
        
        No attempt is made to predict bad debt expense.
        
        Not Allowed in IFRS
        
        .
        
        Allowance Method
        備抵沖銷法
        
        於賒銷發生的年度預先估計入帳
        
        STEP 1 Estimate(估計)
        Dr. Bad Debts Expense
        Cr. Allowance for Doubtful Accounts
        
        The write-off(核銷) does not affect the realizable value of accounts receivable.
        
        STEP 2 Write-Off(核銷)
        Dr. Allowance for Doubtful Accounts
        Cr. Accounts Receivable – 應付款公司
        
        ．
        
        如何消除以抵銷帳款
        
        2 more items...
        
        estimate total bad debts expected to be realized from that period’s sales
    - - Credit Card Sales
        信用卡銷貨
        
        ．
        
        Cash Received
        Immediately on Deposit
        
        只需要記一筆帳
        
        ．
        
        Cash Received
        Some Time after Deposit
        
        銷售時先記一筆
        現金到款時再記另一筆
    - - Installment Accounts Receivable
        分期應收帳款
- - - - STEP 1 估計Allowance for Doubtful Accounts
        Year-end Accounts Receivable X Bad Debt%
      - STEP 2 計算 Bad Debts Expense
        Total Estimated Bad Debts Expense
        – Previous Balance in Allowance Account
        = Current Bad Debts Expense
    - - Aging of Receivables
        應收款項帳齡百分比法
        
        STEP 2 每組到期日X估計的壞賬百分比
        
        STEP 3 加總每個組的壞帳金額
        
        STEP 1 將每筆應收款按其到期日多久分類