會(huì)計(jì)學(xué)原理chapter 09雙語(yǔ)

ACCOUNTINGFORRECEIVABLES

應(yīng)收款項(xiàng)的會(huì)計(jì)核算Chapter9CONTENTSOFTHISCHAPTER

本章內(nèi)容AccountsReceivable應(yīng)收賬款NotesReceivable應(yīng)收票據(jù)DisposalofReceivables應(yīng)收款項(xiàng)的處置AccountsReceivable

應(yīng)收賬款A(yù)mountsduefromcustomersforcreditsales.由賒銷所帶來(lái)的客戶欠企業(yè)的債務(wù)Creditsalesrequire:Maintainingaseparateaccountreceivableforeachcustomer.為每一位顧客都開(kāi)設(shè)獨(dú)立的應(yīng)收賬款賬戶Accountingforbaddebts(壞賬)thatresultfromcreditsales.記錄因賒銷所產(chǎn)生的壞賬C1RecognizingAccountsReceivable

應(yīng)收賬款的確認(rèn)SalesonCredit

Creditsalesarerecordedbyincreasing(debiting)AccountsReceivable.Acompanymustalsomaintainaseparateaccountforeachcustomerthattrackshowmuchthatcustomerpurchases,hasalreadypaid,andstillowes.

在記錄賒銷業(yè)務(wù)時(shí)，我們應(yīng)該增加（借記）應(yīng)收賬款。企業(yè)必須為每一位客戶都開(kāi)設(shè)獨(dú)立的應(yīng)收賬款賬戶以記錄賒銷額、付款額和欠款額C1TechComastwomajorcreditcustomers(1)CompStoreowesthecompany$2,000onaccount,and(2)RDAElectronicsowes$1,000onaccountatJune30,2009.OnJuly1st,TechComsells$950ofmerchandiseonaccounttoCompStore,andcollects$720cashfromRDAasapaymentonaccount.

至2009年6月30日，TechCom公司有2個(gè)主要的賒銷客戶（1）CompStore賒購(gòu)$2000（2）RDA賒購(gòu)$1000。7月1日，賒銷$950商品給CompStore，從RDA處收回$720SalesonCredit

賒銷

DRCRJul1AccountsReceivable-CompStore950

Sales

950

TorecordcreditsalestoCompStore*

Cash720

AccountsReceivable–RDAElectronics

720

TorecordcreditsalestoRDAElectronics

C1*OmittheentrytoDr.CostofSalesandCr.MerchandiseInventory省略借記銷售收入和貸記庫(kù)存商品SalesonCredit

賒銷C1應(yīng)收賬款明細(xì)分類賬應(yīng)收賬款明細(xì)表總分類賬Advantagesofallowingcustomerstousecreditcards:信用卡銷售的優(yōu)點(diǎn)Customers’creditisevaluatedbythecreditcardissuer.信用卡發(fā)卡公司評(píng)估客戶的信譽(yù)Therisksofextendingcreditaretransferredtothecreditcardissuer.客戶不還款的風(fēng)險(xiǎn)轉(zhuǎn)嫁給信用卡公司Cashcollectionsarequicker.更快回款Salesincreasebyprovidingpurchaseoptionstothecustomer.給客戶提供多個(gè)付款方式，有利于提高銷售CreditCardSales

信用卡銷售C1Inexchangeforalloftheseadvantages,companiespayapercentageofthesaletothird-partycreditcardcompaniesaspaymentforusingtheirservices.享受以上的優(yōu)點(diǎn)，公司需要支付一定銷售額比例的費(fèi)用給第三方信用公司W(wǎng)ithbankcreditcards,theseller

depositsthecreditcardsalesreceipt

inthebankjustlikeitdepositsa

customer’scheck.使用銀行信用卡，銷售企業(yè)將信用卡交易的銷售收據(jù)存入銀行，就將顧客簽發(fā)的支票存入銀行一樣Thebankincreasesthebalanceinthe

company’scheckingaccount.銀行提高公司的支票帳戶余額Thecompanyusuallypaysafeeof1%

to5%fortheservice.公司需要支付刷卡銷售額的1－5%手續(xù)費(fèi)CreditCardSales

信用卡銷售C1OnJuly15th,TechComhas$100ofcreditcardsaleswitha4%fee,andits$96cashisreceivedimmediatelyondeposit.7月15日，Tech公司有一筆信用卡$100的銷售業(yè)務(wù)，，信用卡公司手續(xù)費(fèi)4%，Tech公司馬上收到存款$96CreditCardSales

信用卡銷售C1CreditCardSalesIfinsteadTechCommustremit（劃撥）

electronicallythecreditcardsalesreceiptstothecreditcardcompanyandwaitforthe$96cashpayment,wewillmakethefirstentryonJuly15th,andthesecondentryonJuly28th,whenthecashisreceived.如果公司需要將電子銷貨數(shù)據(jù)傳入信用卡公司，等其處理完后才能收到貨款，那么下面是7月15日銷售當(dāng)天的日記賬和7月28日收到信用卡公司支付賬款的日記賬C1EXERCISE9-1INSTALLMENTACCOUNTSRECEIVABLE

分期付款銷售Amountsowedbycustomersfromcreditsalesforwhichpaymentisrequiredinperiodicamountsoveranextendedtimeperiod.Thecustomerisusuallychargedinterest.

客戶拖欠的信用卡銷售可以在較長(zhǎng)時(shí)間內(nèi)分期付款。這時(shí)候，客戶往往要交納利息C1

Somecustomersmaynotpaytheiraccount.Uncollectibleamountsarereferredtoasbaddebts.Therearetwomethodsofaccountingforbaddebts:

有些客戶不會(huì)如約付款。無(wú)法收回的賬款稱為壞賬。壞賬核算有2種方法：DirectWrite-OffMethod

（直接核銷法）AllowanceMethod

（備抵法）ValuingAccountsReceivable

應(yīng)收賬款的計(jì)量P1OnJanuary23rd,J.Kent,acustomerofTechComcannotpaythe$520owedtoTechCom.Wemustrecognizetheloss.1月23日，Tech公司確認(rèn)客戶J.Kent所欠賬款$520無(wú)法收回。此時(shí)使用直接核銷法確認(rèn)損失。DIRECTWRITE-OFFMETHOD

直接核銷法P1Recordingandwritingoffbaddebts記錄并核銷壞賬OnMarch11th,J.KentwasabletomakefullpaymenttoTechComfortheamountpreviouslywritten-off.DIRECTWRITE-OFFMETHOD

直接核銷法P1Recoveringbaddebts壞賬轉(zhuǎn)回MATCHINGVS.MATERIALITY

配比原則VS.重要性原則Matching（配比）

requiresexpensestobereportedinthesameaccountingperiodasthesalestheyhelpproduce.

配比原則要求同一會(huì)計(jì)期間確認(rèn)收入和為這些收入而發(fā)生的費(fèi)用Materiality(重要性)statesthatanamountcanbeignoredifitseffectonthefinancialstatementsisunimportanttousers’businessdecisions.重要性原則規(guī)定，對(duì)于數(shù)額不大、即便列在財(cái)務(wù)報(bào)表也不足以影響報(bào)表使用者決策的交易額可以忽略不計(jì)P2Attheendofeachperiod,estimatetotalbaddebtsexpectedtoberealizedfromthatperiod’ssales.每個(gè)會(huì)計(jì)期末都要估計(jì)本期銷售收入可能帶來(lái)的壞賬總額Therearetwoadvantagestotheallowancemethod:

備抵法有2個(gè)優(yōu)點(diǎn)：Itrecordsestimatedbaddebtsexpenseintheperiodwhentherelatedsalesarerecorded.

在記錄相關(guān)銷售收入的同時(shí)記錄壞賬費(fèi)用的估計(jì)值Itreportsaccountsreceivableonthebalancesheetattheestimatedamountofcashtobecollected.

資產(chǎn)負(fù)債表上的應(yīng)收賬款顯示的是估計(jì)能夠收回的現(xiàn)金額ALLOWANCEMETHOD

備抵法P2RecordingBadDebtsExpense

記錄壞賬費(fèi)用Attheendofitsfirstyearofoperations,TechComestimatesthat$1,500ofitsaccountsreceivablewillproveuncollectible.ThetotalaccountsreceivablebalanceatDecember31,2009,is$20,000,andthecompanyhadtotalcreditsalesof$300,000duringtheyear.

第一年年末，Tech公司估計(jì)有$1500的賬款無(wú)法收回。2009年12月31日，公司應(yīng)收賬款余額是$20,000，當(dāng)年的賒銷收入是$300,000Contra-assetaccount抵消資產(chǎn)帳戶，資產(chǎn)類備抵賬戶P2BalanceSheetPresentation

資產(chǎn)負(fù)債表披露Attheendofitsfirstyearofoperations,TechComestimatesthat$1,500ofitsaccountsreceivablewillproveuncollectible.ThetotalaccountsreceivablebalanceatDecember31,2009,is$20,000,andthecompanyhadtotalcreditsalesof$300,000duringtheyear.

第一年年末，Tech公司估計(jì)有$1500的賬款無(wú)法收回。2009年12月31日，公司應(yīng)收賬款余額是$20,000，當(dāng)年的賒銷收入是$300,000P2TwoMethods

PercentofSalesMethod

賒銷百分比法AccountsReceivableMethods

應(yīng)收賬款法PercentofAccountsReceivable

應(yīng)收賬款余額百分比法AgingofAccountsReceivable

應(yīng)收賬款賬齡分析法EstimatingBadDebtsExpense

壞賬估計(jì)P2Baddebtsexpenseiscomputedasfollows:

壞賬費(fèi)用的計(jì)算方法如下：PercentofSalesMethod

賒銷百分比法Musiclandhascreditsalesof$400,000in2009.Itisestimatedthat0.6%ofcreditsaleswilleventuallyproveuncollectible.

Musicland公司于2009年有$400,000賒銷額。估計(jì)依據(jù)過(guò)去經(jīng)驗(yàn)，估計(jì)有0.6%的賒銷額將無(wú)法收回。Let’slookatrecordingBadDebtsExpensefor2009.P2Musicland’saccountantcomputesestimatedBadDebtsExpenseof$2,400.Musicland壞賬費(fèi)用的估計(jì)額為$2400PERCENTOFSALESMETHOD

賒銷百分比法P2EXERCISE9-3ComputetheestimateoftheAllowanceforDoubtfulAccounts.計(jì)算年末估計(jì)的全部壞賬費(fèi)用

BadDebtsExpenseiscomputedas:PercentofReceivablesMethod

應(yīng)收賬款百分比法TotalEstimatedBadDebtsExpense

估計(jì)的全部壞賬費(fèi)用

-PreviousBalanceinAllowanceAccount

已有的壞賬準(zhǔn)備賬戶余額=CurrentBadDebtsExpense

今年提取的壞賬費(fèi)用

P2年底應(yīng)收賬款×壞賬%Musiclandhas$50,000inaccountsreceivableanda$200creditbalanceinAllowanceforDoubtfulAccountsonDecember31,2009.Pastexperiencesuggeststhat5%ofreceivablesareuncollectible.

Musicland在2009年12月31日有應(yīng)收賬款余額$50,000，壞賬準(zhǔn)備賬戶的貸方余額為$200。根據(jù)過(guò)去經(jīng)驗(yàn)，大概有5%的應(yīng)收賬款可能無(wú)法收回。Let’srecordMusicland’sBadDebtsExpensefor2009.

下面我們看看Musicland記錄的2009年壞賬費(fèi)用PercentofAccountsReceivable

應(yīng)收賬款百分比法P2DesiredbalanceinAllowanceforDoubtfulAccounts.

期望的壞賬準(zhǔn)備余額為：PERCENTOFACCOUNTSRECEIVABLE

應(yīng)收賬款百分比法P2UnadjustedbalanceRequiredadjustmentEstimatedbalanceEXERCISE9-4Eachreceivableisgroupedbyhowlongitispastitsduedate.

按照每一筆應(yīng)收賬款逾期時(shí)間長(zhǎng)短來(lái)分組Estimatedbaddebtsforeachgrouparetotaled.

加總每一組的壞賬估計(jì)額AGINGOFACCOUNTSRECEIVABLEMETHOD應(yīng)收賬款賬齡分析法Eachagegroupismultipliedbyitsestimatedbaddebtspercentage.

每一分組的應(yīng)收賬款總額乘以估計(jì)的壞賬損失率P2

AGINGOFACCOUNTSRECEIVABLE

應(yīng)收賬款賬齡分析法

P2逾期天數(shù)估計(jì)的壞賬損失率壞賬估計(jì)額應(yīng)收賬款賬齡明細(xì)表Musiclandhasanunadjustedcreditbalanceintheallowanceaccountis$200.Weestimatedtheproperbalancetobe$2,270.

Musicland公司的壞賬準(zhǔn)備賬戶在調(diào)整前有$200貸方余額。

估計(jì)今年的余額應(yīng)為$2270AGINGOFACCOUNTSRECEIVABLE

應(yīng)收賬款賬齡分析法P2EXERCISE9-5,9-8BalanceSheetFocus

以資產(chǎn)負(fù)債表為基礎(chǔ)%ofSales

賒銷百分比法EmphasisonMatching

強(qiáng)調(diào)配比Sales

賒銷收入BadDebtsExp.

壞賬費(fèi)用eStatementFocus

以利潤(rùn)表為基礎(chǔ)%ofReceivables

應(yīng)收賬款余額百分比法EmphasisonRealizableValue

強(qiáng)調(diào)可變現(xiàn)價(jià)值A(chǔ)ccts.Rec.

應(yīng)收賬款A(yù)ll.forDoubtfulAccts.壞賬準(zhǔn)備Agingofreceivables

應(yīng)收賬款賬齡分析法EmphasisonRealizableValue

強(qiáng)調(diào)可變現(xiàn)價(jià)值A(chǔ)ccts.Rec.

應(yīng)收賬款A(yù)ll.forDoubtfulAccts.壞賬準(zhǔn)備SUMMARYOFMETHODS

壞賬估計(jì)的方法小結(jié)P2CONTENTSOFTHISCHAPTERAccountsReceivableNotesReceivableDisposalofReceivables$1,000.00July10,2009NinetydaysTechCom,LosAngeles,CAOnethousandandno/100---------------------------------DollarsFirstNationalBankofLosAngeles,CA4212%JuliaBrowneafterdateIpromisetopaytotheorderofPayableatValuereceivedwithinterestatperannumNo.DueOct.8,2009Term有效期Payee收款人Maker

出票人NotesReceivable

應(yīng)收票據(jù)DueDate

到期日Principal

本金InterestRate

利率C2Ifthenoteisexpressedindays,baseayearon360days.

如果用天數(shù)計(jì)算利息，一年規(guī)定為360天Evenformaturitieslessthanoneyear,therateisannualized.即使有效期不足一年，仍然用年利率表達(dá)InterestComputation利息的計(jì)算C2票據(jù)本金×年利率×換算成以年為單位的票據(jù)有效期＝利息ComputingMaturityandInterest

計(jì)算到期日和利息ThenoteisdueandpayableonOctober8,2009.

票據(jù)在2009年10月8日到期OnJuly10,2009,TechComreceiveda$1,000,90-day,12%promissorynoteasaresultofasaletoJuliaBrowne.

2009年7月10日，Tech公司收到JuliaBrowne因賒購(gòu)而交付的票據(jù)，有效期為90天，金額為$1000，年利率為12%。

Whatisthematuritydateofthenote?票據(jù)的到期日？C2TotalinterestisdueonOctober8,2009.

2009年10月8日的到期利息COMPUTINGMATURITYANDINTEREST

計(jì)算到期日和利息P3票據(jù)本金×年利率×換算成以年為單位的票據(jù)有效期＝利息RecognizingNotesReceivable

確認(rèn)應(yīng)收票據(jù)HereistheentrytorecordthenoteonJuly10,2009.以下是2009年7月10日應(yīng)收票據(jù)的記錄P3HONORINGNOTESRECEIVABLE

應(yīng)收票據(jù)的承兌HereistheentrytohonorthenoteonOctober8,2009.

以下是2009年10月8日票據(jù)承兌的記錄P4RecordingaDishonoredNote

拒付票據(jù)的記錄TechComholdsan$800,12%,60-daynoteofGregHart.Atmaturity,October14th,Hartdishonorsthenote.

Tech公司持有GreyHart公司簽發(fā)的一張60天期、面額為$800、利率為12%的應(yīng)收票據(jù)。10月14日，票據(jù)到期，Hart公司拒絕承兌票據(jù)$800×12%×60/360=$16interestP4RecordingEnd-of-PeriodInterestAdjustments期末利息調(diào)整的記錄P4OnDecember16th,TechComacceptsa$3,000,60-day,12%notefromacustomeringrantinganextensiononapast-dueaccount.WhenTechCom’saccountingperiodendsonDecember31,$15ofinteresthasaccruedonthenote.12月16日，Tech公司答應(yīng)給客戶逾期未還的應(yīng)收賬款一定的寬限期，而接受了客戶出具的一張60天期、面額為$3000、利率為12%的票據(jù)。到12月31日，Tech公司會(huì)計(jì)年度結(jié)束，該票據(jù)應(yīng)計(jì)利息收入為$15.$3,000×12%×15/360=$15accruedinterestRECORDINGEND-OF-PERIODINTERESTADJUSTMENTS期末利息調(diào)整的記錄Recordingcollectiononnoteatmaturity.計(jì)算票據(jù)到期日P4CONTENTSOFTHISCHAPTERAccountsReceivableNotesReceivableDisposalo