acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1. Bad debts (definitely not)
Dr: Irrecoverable debts expense
Cr: Trade receivables
Irrecoverable debts written off and subsequently paid
Dr: Cash account
Cr: Irrecoverable debts expense
2. Doubtful debts(might not)
Allowances for receivables(应收账款备抵科目)
• General allowance=x%*(Trade receivable-bad debts-specific allowance)
• Accounting
First sets up/ higher
Dr: Irrecoverable debts expense
Cr: Allowance for receivables
Lower
Dr: Allowance for receivables
Cr: Irrecoverable debts expense
Ø 注意：在资产负债表上应收账款应该以(Trade Receivable-allowance for receivables)列示
【2021年acca f3《Irrecoverable debts and allowances》常考知识点】相关文章：
2025年外省高中学业水平合格性考试成绩转入江苏认定的通告公布05-09
2012宁夏高考报名方式05-09
2016年职称英语综合类阅读判断练习八05-09
07年4月北师大“中国古代文学史（一）”串讲（5）05-09
云南师范大学2025年硕士研究生报名公告05-09
2023年广东梅州中考成绩查询时间及查分入口[7月7日起]05-09
2024年江苏中级导游等级考试准考证打印时间及入口（11月18日9:00起）05-09
远年陈酒05-09