There is a question about the provision for bad debts, what I did is different from the answer, who

Oh, you refer to the 2007 calculation of the balance of bad debts in advance, 20k-40k=-20k this sentence, is to use the 06 years of accrual - 07 years of actual bad debts of the difference, then apply this formula, "2008 years of early bad debt balance, should be 07 of the amount of 30k-08 years of actual bad debts of the difference", because 08 years 30k bad debts have been written off, so the 30k should be in front of the "+" sign is right, that is, you do not understand"30k+30k"。

30k+30k=60k is based on the following:

The first 30k is the bad debt reserve balance at the end of 2007, 20k-40k+50k=30k, and the second 30k is the bad debt that has been written off in April 2008, 30k, so the answer is correct.

The landlord may have skipped steps when thinking, and it is recommended to follow the steps of the answer, and the comparison will not be wrong.

I'm also trying to take a look at it and discuss it together: the first 30k in your "so I don't understand what the answer of 30k + 30k = 60k is calculated on" should be 20-40 + 50 = 30k and the second 30k is the 30 that has been written off in April 2008Therefore, the balance before the accrual in 2008 is 30+30

You take a look, isn't it? (I've also seen bad debt provision before, and I'm not too familiar with it now).

The bad debts that have been written off should be credited when making entries, and the balance of bad debt provisions at the beginning of 08 years is 30k, so the balance in April 2008 is 30+30.

Summary. Hello, hello Accounts receivable book balance calculation is to deduct bad debt provisions, if the bad debt provision is not correct, then the accounts receivable balance is not right, the amount is not accurate, accuracy refers to whether the amount is calculated accurately. In addition, accuracy, valuation and apportionment are a determination and cannot be expressed separately.

Hope. What are the reasons for the wrong calculation of the amount of bad debt provision when making provision for bad debts?

If the number of bad debt provisions is not correct, the balance of accounts receivable is not right, and the amount of gold pants bridge is not accurate. In addition, accuracy, valuation and apportionment are a determination and cannot be expressed separately. Hope.

What are the reasons for the wrong calculation of the amount of bad debt provision when making provision for bad debts? Percentage in ** Modified? How to check the balance of accounts receivable? Error correcting?

Accounting treatment of bad debt provisions. When the bad debt provision is withdrawn, the Other Expenses account is debited and the Bad Debt Provision account is credited.

It's not an accounting entry, you don't understand what the question means.

I can't modify it, oh dear <>

(1) Balance percentage method.

This is a method of estimating bad debt losses as a percentage of the balance of accounts receivable at the end of the period. The percentage of bad debts is determined by the enterprise itself based on past information or experience. Under the balance percentage method, the enterprise should estimate the balance of the bad debt reserve account at the end of each accounting period according to the balance of accounts receivable at the end of the period and the corresponding bad debt ratio, and the difference between it and the existing balance of the bad debt provision account before adjustment is the amount of bad debt provision for the current period.

The formula for calculating the provision for bad debts using the balance percentage method is as follows:

1.Calculation formula for the first provision for bad debts:

Provision for bad debts accrued in the current period = balance of accounts receivable at the end of the period Percentage of provision for bad debts.

2.The formula for calculating the provision for bad debts in the future:

Provision for bad debts accrued in the current period = amount of provision for bad debts accrued in the current period calculated according to accounts receivable + (or -) debit balance (or credit balance) of the bad debt provision account

First of all, in this problem, the accounts receivable balance percentage method is used to make provision for bad debts, and the provision ratio is 8%.

Secondly, according to the calculation method of the balance percentage method, the bad debt provision accrued in the current period = the amount of bad debt provision accrued in the current period calculated according to the accounts receivable + (or -) the debit balance (or credit balance) of the bad debt provision account

At the beginning of 2011, the bad debt provision credit was 400,000 yuan, and at the end of 2011, the bad debt provision accrued according to accounts receivable = 600 * 8% = 480,000 yuan.

In 2011, the accrued bad debt provision = 48-40 = 80,000 yuan, and at the end of 2011, the credit balance of the bad debt provision was 480,000 yuan.

At the beginning of 2012, the bad debt provision was 480,000 yuan, and the bad debt loss was 500,000 yuan in 2012.

Borrow: 500,000 yuan for bad debts.

Credit: accounts receivable 500,000 yuan.

Therefore, the debit amount of bad debt provision is 500,000 yuan, and at the end of 2012, the bad debt provision accrued according to accounts receivable = 800 * 8% = 640,000 yuan.

Provision for bad debts accrued in the current period in 2012 = 64-48 + 50 = 660,000 yuan.

At the end of 2012, the credit balance of bad debt provision was 640,000 yuan.

To sum up, the provision for bad debts accrued in the current period of 2012 was 660,000 yuan.

Question 18, the credit balance of bad debt provision at the beginning of 2011 is 400,000 yuan. The provision for bad debts accrued in 2011 is 600 * 8% = 480,000 yuan, and the provision for bad debts should be supplemented by 80,000 yuan (48-40) loan: management expenses 8 credit:

The bad debt provision year has a bad debt loss of 500,000 yuan, and the accrued bad debt provision is 800 * 8% = 640,000 yuan, and the actual bad debt provision in 2012 is -20,000 yuan (48-50), so it is necessary to supplement the provision of 20,000 yuan and make up for -20,000 yuan in order to reach 640,000 yuan at the end of 2012, so the company's accrued bad debt provision at the end of 2012 is 660,000 yuan. Borrow: Administrative Expenses 66 Credit:

The credit balance of bad debt provision at the end of the year was 640,000 yuan.

With the balance of 5,500 yuan of bad debt provision in the second year plus 5,000 yuan that has been written off and rerecovered in the third year, it is equal to 10,500, in fact, it is very clear to draw a T-shaped account.

The last credit in the second year is 5500 plus the new credit 5000 in the third year, and the actual third year is the credit.

Accrued bad debt provision in the first year 1000,000 * 5 = 5000 yuan loan: asset impairment loss - accrued bad debt provision 5000 credit: bad debt provision 5000

Bad debts occur the following year.

Debit: Bad debt provision 8000

Credit: Accounts receivable 8000

Provision for bad debts accrued in the second year = 1100,000 * 5 - 5000 + 8000 = 8500 yuan.

Borrow: asset impairment loss 8500

Credit: provision for bad debts 8500

Bad debts that have been written off in the third year are recovered.

Debit: Bank deposit 5000

Credit: Provision for bad debts 5000

Provision for bad debts accrued in the third year = 1200,000 * 5 -5000 + 8000 - 8500 - 5000 = -4500

Debit: Bad debt provision 4500

Credit: asset impairment loss 4500

5000-8500-5000+8000=-10500 yuan1200,000*5 = 6000 yuan.

10500 + 6000 = -4500 yuan.

In 2010, the asset impairment loss recognized through the provision for bad debts = 2 000 000 * 1% = 20 000

In 2011, the asset impairment loss recognized through the provision for bad debts = 4 000 000 * 1% - 20 000 + 30 000 = 50 000

Asset impairment loss recognized through provision for bad debts in 2012 = 3 500 000 * 1% - 40 000 - 20 000 = -25 000

The balance of accounts receivable at the end of 2010 was 2,000,000 yuan, and there was no balance in the "bad debt provision" account; In 2011, the balance of unrecoverable accounts was 30,000 yuan, and the balance of accounts receivable at the end of the year was 4,000,000 yuan; In 2012, 20,000 yuan of bad debts were recovered, and the balance of accounts receivable at the end of the year was 3,500,000 yuan. The cumulative amount of asset impairment losses recognized by the enterprise through the provision for bad debts in three years is (A 45 000).

You are right.

You can see clearly through the T-type account, simply put, the year-end balance of bad debt provision = year-end accounts receivable balance * 5, this is the principle that needs to be mastered, and then look at how much balance is in the bad debt provision account.

The balance of bad debt provision should be seen from the beginning of the year, the balance at the beginning of the year is 1 million * 5 = 5000 yuan, the bad debts recovered during the year should be included in the bad debt provision account, that is, an increase of 4000 yuan, the confirmed bad debts should be reduced by the bad debt provision, that is, a decrease of 2500 yuan, to the end of the year before the provision for bad debts, the balance of the bad debt provision account is 1000000 * 5 + 4000-2500 = 6500 yuan.

The balance at the end of the year should be 800,000 * 5 = 4,000 yuan, that is, the balance of bad debt provision is now 6,500-4,000 = 2,500 yuan, so this year should be -2,500 yuan.

The balance of receivables at the end of the year was 1.2 million yuan, the proportion of bad debts withdrawn was 4/1000, and the credit balance of bad debt provision was 500 yuan, and bad debt provision was made.

1) Provision for bad debts at the end of 2005 = 1,200,000 * (2) accounting entries.

Debit: Asset impairment loss 4300

Credit: Bad debt provision 4300

Bad debts of 3,000 yuan in March, bad debts of 2,500 yuan in September, and the balance of accounts receivable at the end of the year was 1.4 million, and provision for bad debts was made, 1) March.

Debit: Bad debt provision 3000

Credit: Accounts receivable 3000

2) September.

Debit: Bad debt provision 2500

Credit: Accounts receivable 2500

3) Provision for bad debts at the end of 2006.

Debit: Asset impairment loss 6300

Credit: Bad debt provision 6300

In April, there were bad debts of 2,800 yuan, and in October, the bad debts of 2,000 yuan were recovered, and the balance of accounts receivable at the end of the year was 1 million yuan, and provision for bad debts was made.

1) April.

Debit: Bad debt provision 2800

Credit: Accounts receivable 2800

2) Bad debts were recovered in October.

Debit: Accounts receivable 2000

Credit: Provision for bad debts 2000

At the same time: borrow: bank deposit 2000

Credit: Accounts receivable 2000

3) Provision for bad debts at the end of 2007.

Borrow: Asset impairment loss 800 (in red).

Credit: Bad debt provision 800 (red).

600,000 yuan should be the beginning of the year, if it is the beginning of the year, then the bad debt reserve at the beginning of the year should be 600,000 * yuan.

This year, 1,000 yuan of bad debts that have been resold were recovered, and the accounting treatment was borrowed: bank deposits.

Credit: Accounts receivable.

At the same time: accounts receivable.

Credit: provision for bad debts.

Now the bad debt provision account balance should be.

At the end of the year, the balance of accounts receivable was 900,000 yuan, and the provision for bad debts was 900,000*

Now the balance of bad debt provision has a balance of 4,000 yuan.

Provision for bad debts should be made.

500 yuan. Borrow: Asset impairment loss.

500 credit: provision for bad debts.

1. Enterprises use the allowance method to account for bad debt losses, and the formula for making provision for bad debts at the end of the period is:

Provision for bad debts accrued for the current period (3).

The amount of bad debt provision payable in the current period is calculated according to the receivables (1).

OR +"Provision for bad debts"The credit (or debit) balance of the account (2).

The calculation process of the 3 amounts in the formula:

1) = "Accounts receivable" general ledger account closing balance (debit) x bad debt provision standard.

2) = The closing balance of the "bad debt provision" account before the provision for bad debts at the end of the period. If the balance is credited, subtract is used; If the balance is credited, add is used.

3) = (1) - (or +) (2).

2. Interpretation. 1. Enterprises should be set up"Provision for bad debts"Accounts, accounting for bad debt provisions for receivables, resale, etc. The provision for bad debts accrued by the enterprise in the current period shall be included in the asset impairment loss. "Provision for bad debts"The credit side of the account registers the amount of bad debt provision accrued in the current period, the debit side registers the amount of bad debt loss actually incurred and the amount of bad debt provision written off, and the closing balance is generally on the credit side, reflecting the bad debt provision that has been accrued but not yet sold by the enterprise.

2. In the above formula, (1) is the closing credit balance of "bad debt provision", which is the bad debt provision that the enterprise should prepare for the next year according to the regulations. As the title = "accounts receivable" closing balance of 3.31 million yuan (100 + million yuan.

(2) in the formula is the amount of bad debt provision in advance at the end of the year. There are three possible scenarios:

1) There is a credit balance but less than (1), such as the credit balance of 10,000 yuan (2-3+2), then the difference (10,000 yuan. (10,000 yuan should be prepared.) There are already 10,000 yuan in the account) only need to make up 10,000 yuan. Entries:

Debit: Asset impairment loss - provision for bad debts.

Wan Loan: provision for bad debts.

2) If there is a credit balance and it is greater than (1), it means that the original bad debt provision is more, and the excess part is not needed and should be written off. That is, the current period should be written off (3) = (1) - (2) = negative number.

Debit: Provision for bad debts.

Credit: Asset Impairment Loss - Provision for bad debts.

3) It is a debit balance, which means that the previous bad debt provision is "overspent", and the amount to be prepared must not only be increased (1), but also the amount owed (2). That is, (3) = (1) - (2) = the sum of the two should be mentioned in the current period.

Debit: Asset impairment loss - provision for bad debts.

Credit: provision for bad debts.