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
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