Accounts Receivable
kevintsa@mail.stut.edu.tw
2016/7/12
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Accounts Receivable應收帳款

Accounts receivable are recorded for
credit transactions when title passes in
sales of goods or when services are
performed.
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壞帳 Bad debts
Accounting for bad debts:
 主要議題: Firm should recognize the loss
from customer defaults.認列客戶違約損失
 優點: The advantage of relating a company’s
bad debt expense to its accounts receivable
outstanding is that it gives the best
indication of Accounts receivables on the
balance sheet.
 目的:reporting their A/R at the amount the
firm expects to collect in cash in future period.
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例
2000 Sale $100
2002 uncollectible $10
2000
Sales Revenue
$100
Bad Debt Expense
Net Income/Loss
$100
2002
$10
($10)
Overstated
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
Direct write-off method 直接沖銷法
Only recognizing a bad debt (expense) when an
accounts receivable becomes uncollectible (year 2002)
 The Accounts Receivable balance may be overstated
 Accounting income may be overstated
Year 2000
Year 2002
A/R
$100
Bad Debt Expense $10
Sales Revenue $100
A/R
$10

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Direct write-off method
 Moreover,
缺點→does not do a better job of
match revenue (不符配合原則)
*The matching principle:
allows the recording of an estimated
amount for bad debts

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Year 2000
Assets
資產評價
A/R
$100
Income Statement
配合原則 (Matching Principle)
Sales Revenue
$100
Bad debt expense
估計(estimated) 10%
$100*(1-10%)
uncollectible
=$90
=淨變現價值=NRV
=Net realizable Value
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$ 10
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A/R
100
Allowance for Bad Debts Sales Revenue Bad debt expense
100
10
10
100
10
90=NRV
Balance Sheet
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Income Statement
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Direct write-off method
Year 2000
A/R
$100
Sales Revenue $100
Year 2002
Bad Debt Expense $10
A/R
$10
Allowance method
Year 2000
Year 2002
A/R
$100
Sales Revenue
$100
Bad Debt Expense
$10
Allowance for bad debts $10
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Allowance for Doubtful Accounts (bad debt)
=備抵壞帳
 分類→為Contra account to A/R
When recording uncollectible accounts,
it is impossible to predict
which specific accounts will not be collected.
Writing off (沖銷) a specific account時分錄:

借:備抵壞帳 貸A/R 而不影響bad debts expense,
net income and net worth.
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Year 2000
A/R
Allowance for Bad Debts
100
10
100
Sales Revenue
100
Bad debt expense
10
10
NRV=$90
Year 2002
A/R
100
90
Allowance for Bad Debts
10
10
NRV=$90
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Sales Revenue
Bad debt expense
10
0
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