Example A factory 03 began to make provision for bad debts, and the withdrawal ratio was 0 005 0 5,

The direct transfer method means that when bad debts occur, the actual loss is directly included in the current profit and loss allowance method is to make provision for bad debts, and your example is to use the allowance method.

Provision for bad debts was made in 03.

Debit: Asset impairment loss 3000

Credit: Provision for bad debts 3000

Provision for bad debts occurred in 04.

Debit: Bad debt provision 8000

Credit: Accounts receivable 8000

In 04, it is necessary to make provision for bad debts 3600-(3000-8000)=8600 borrow: asset impairment loss 8600

Credit: Provision for bad debts 8600

05 years to recover the bad debt provision that has been incurred.

Debit: Accounts receivable 5000

Credit: Provision for bad debts 5000

Meantime. Debit: Bank deposit 5000

Credit: Accounts receivable 5000

The provision for bad debts that needs to be made in 05 years is 2500-(3600+5000)=-6100

To write off. Debit: Bad debt provision 6100

Credit: Asset impairment loss 6100

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1. Allowance method.

Bad debts are accrued at the end of the year.

Borrow: 3000 for administrative fees

Credit: Provision for bad debts 3000

When bad debts are incurred.

Debit: Bad debt provision 8000

Credit: Accounts receivable 8000

04 At the end of the year, bad debts are accrued.

Borrow: Administrative fee 8600

Credit: Provision for bad debts 8600

When the bad debts incurred are recovered.

Debit: Accounts receivable 5000

Credit: Provision for bad debts 5000

Debit: Bank deposit 5000

Credit: Accounts receivable 5000

At the end of 05, when bad debts are accrued.

Borrow: Administrative expenses -6100

Credit: Provision for bad debts -6100

2. Direct resale method.

When bad debts are incurred.

Borrow: 8000 for administrative fees

Credit: Accounts receivable 8000

When the bad debts incurred are recovered.

Debit: Accounts receivable 5000

Credit: 5000 for administrative expenses

Debit: Bank deposit 5000

Credit: Accounts receivable 5000

Allowance method. 03 years.

Debit: Asset impairment loss 3000

Credit: Provision for bad debts 3000

04 Loan: bad debt provision 8000

Credit: Accounts receivable 8000

The balance of bad debt provision in '04 was 720,000*

The account balance of "bad debt provision" should be 3600 yuan, but before the bad debt provision is withdrawn at the end of the period, the "bad debt provision" account has a debit balance of 5000 yuan, and the bad debt provision should be supplemented by 5000 yuan, and the total amount of bad debt provision to be withdrawn is 8600

05 Loan: Accounts receivable 5000

Credit: Provision for bad debts 5000

Debit: Bank deposit 5000

Credit: Accounts receivable 5000

At the end of the third year, the balance of accounts receivable is calculated and the bad debt provision is withdrawn, and the bad debt provision balance should be 2,500 yuan (500,000 5), and the bad debt provision should be 2,500-8,600 = -6,100 yuan Note: the balance of the "bad debt provision" account should be 3,900 yuan, but before the bad debt provision is withdrawn at the end of the period, the "bad debt provision" account has a credit balance of 8,600 yuan, that is, the opening credit balance of 3,600 yuan plus the recovered written off bad debt of 5,000 yuan, which exceeds the number of bad debt provisions that should be raised. Therefore, the bad debt provision of 6,100 yuan should be reversed.

Debit: Bad debt provision 6100

Credit: Asset impairment loss 6100

The accounting methods for bad debt losses include the direct resale method and the allowance method. According to the provisions of China's current system, enterprises can only use the allowance method to account for bad debt losses. The direct transfer method means that the bad debt loss is recognized when the bad debt actually occurs, and the loss is included in the current management expenses, and the receivable is written off at the same time.

The allowance method refers to the periodic estimation of bad debt losses, included in the current profit and loss, and the formation of bad debt reserves, once bad debts occur, the bad debt reserves are directly written off and the corresponding receivables are rewritten at the same time.

03 years should be provided for bad debts 600,000 * yuan).

Loan: asset impairment loss - provision for bad debts 3000 Credit: provision for bad debts 3000

The provision for bad debts in 04 cannot be recovered.

Debit: Bad debt provision 8000

Credit: Accounts receivable 8000

Estimated bad debt loss in 04 = 720,000 * yuan).

Provision for bad debts accrued at the end of the year = 3600 - (3000-8000) = 8600 Loan: asset impairment loss - Provision for bad debts 8600 Credit: Provision for bad debts 8600

In 05, the bad debts of 5,000 yuan that have occurred were recovered.

Debit: Accounts receivable 5000

Credit: Provision for bad debts 5000

Debit: Bank deposit 5000

Credit: Accounts receivable 5000

05 estimated bad debt loss = 500,000 * yuan).

Accrued bad debt provision at the end of 05 = 2500 - (3600 + 5000) = - 6100 loan: bad debt provision 6100

Credit: Asset impairment loss - provision for bad debts 6100

Calculate first:

2017: 840*5%=420,000.

2018: 570*5%-(42-6)=

2019: 930*5%-(570*5%+21)=-3 The result of the above calculation is a positive number for normal provision, and a negative number is a reversal account: at the end of 17 years.

Borrow: asset impairment loss of 420,000.

Credit: provision for bad debts 420,000.

Bad debt losses occurred in 18 years.

Debit: Bad debt provision of 60,000.

Credit: accounts receivable 60,000.

End of 18. Debit: Provision for bad debts.

Credit: Asset impairment loss.

19 years to receive.

Debit: Accounts receivable 21

Credit: Bad debt provision 21

Borrow: bank deposits, etc. 21

Credit: Accounts receivable 21

Late 19 years. Debit: Bad Debt Provision 3

Credit: Asset impairment loss 3

Annual accrued bad debt provision = 840 * 5% = 420,000 2, bad debt provision at the end of 2017 + accrued in 2018 - bad debt loss in 2018 = bad debt provision at the end of 2018, then accrued bad debt provision in 2018 = 570 * 5% + 6-42 = 10,000.

Provision for bad debts at the end of the year + accrued in 2019 - written off in 2019 + written off and recovered bad debts in 2019 = bad debt provision at the end of 2019, bad debt provision accrued in 2019 = 930 * 5% - 21 + 21 - 570 * 5% = 180,000.

There is a question, this is the accounts receivable of an enterprise for 3 consecutive years, when was 210,000 yuan written off, it was not mentioned in 2017 and 2018, and the bad debt loss of 60,000 yuan occurred in 2018?

Accounting entries for bad debt provision are made annually.

Debit: Bad Debt Provision 6 Credit: Accounts Receivable 6 Borrow: Accounts Receivable Bad Debt Provision.

Credit: Asset impairment loss.

year-related entries.

Assuming that 210,000 is the debit that was written off in 2019 and recovered in the current year: accounts receivable bad debt provision 21

Credit: Accounts Receivable 21 Loan: Accounts Receivable 21 Credit: Accounts Receivable Bad Debt Provision 21

Debit: Asset impairment loss 18

Credit: Accounts receivable bad debt provision 18

Answer]: bb [analysis of Yanliang trouble] The debit balance of the bad debt reserve account at the end of the period = 17550 1509 + 7400 = 23441 (yuan); The company's bad debt provision for slag = (368550 17550) l% + 8600 3 + 23441 = yuan).

Answer]: When the accounts receivable of unit B that has been written off is 10,000 yuan and recovered, the accounting entries are:

Debit: Accounts receivable - unit B 10000

Credit: Bad debt provision 10000

At the same time, Jane Yu: borrow: bank deposit 10000

Credit: Accounts receivable - unit B 10000

Therefore, before withdrawing the bad debt provision, the balance of the bad debt provision is 7200 10000 = 17200 yuan.

The provision for bad debts at the end of 2011 should be %=6000 Entries debit: 6000 administrative expenses

Credit: Provision for bad debts 6000

At the end of 2012, the provision for bad debts should be %=12,500 yuan, and the loan of 6,500 yuan should be borrowed: 6,500 for management expenses

Credit: Bad debt provision 6500

The provision for bad debts at the end of 2013 should be %=11,000 and reversed to 1,500 debit: 1,500 for bad debts

Credit: Management fee 1500

In 2014, when bad debts occurred, the provision for bad debts was borrowed: 24000

Credit: accounts receivable 24000

When recovering 5,000 yuan, borrow: 5,000 bank deposits

Credit: Accounts receivable 5000

At the same time, 5,000 yuan of bad debt loss was reversed: 5,000 bad debt provisions

Credit: 5000 for administrative expenses

At this time, the balance of bad debt provision is 11000-24000 + 5000 = -8000 yuan.

At the end of 2014, the provision for bad debts should be % = 9000 and should be supplemented 8000 + 9000 = 17000 debit: management expenses 17000

Credit: Bad debt provision 17,000

1. Accrual 1,200,000*

Borrow: asset impairment loss 6000

Credit: Provision for bad debts 6000

2. Borrow: provision for bad debts 2000

Credit: Accounts receivable 2000

3. Provision of 1,400,000 * bad debt provision balance (6,000-2,000) = 3,000 debit: asset impairment loss of 3,000

Credit: Provision for bad debts 3000

4. Debit: accounts receivable 2000

Credit: provision for bad debts 2000

Borrow: Bank deposit 2000

Credit: Accounts receivable 2000

1. Borrow: asset impairment loss of 6000

Credit: Provision for bad debts 6000

2. Borrow: provision for bad debts 2000

Credit: Accounts receivable 2000

3. Asset impairment loss of 7000

Credit: Bad debt provision 7000

4. Debit: accounts receivable 2000

Credit: provision for bad debts 2000

Borrow: Bank deposit 2000

Credit: Accounts receivable 2000

Provision for bad debts accrued annually.

300*4%=120,000 yuan.

Provision for bad debts accrued in 2011.

410*4%-(10,000 yuan.)

Provision for bad debts accrued in 2012.

280*4%, no need to withdraw.

At the end of the year, when provision for bad debts is made.

Loan: asset impairment loss - provision for bad debts 120,000 Credit: provision for bad debts 120,000

When a bad debt loss was recognized in 2011.

Debit: Bad debt provision 35000

Credit: Accounts receivable 35000

At the end of 2011, when the provision for bad debts was made.

Loan: asset impairment loss - provision for bad debts 79,000 Credit: provision for bad debts 79,000

In 2012, when bad debts that had been resold were received.

Borrow: Bank deposit 29000

Credit: Provision for bad debts 29000

At the end of 2012, since the amount of bad debt provision was greater than 10,000 yuan, there was no need to make bad debt provisions.

The balance of bad debt provision for the first year should be credit 1,000,000 Entry: Debit: asset impairment loss 4,000

Credit: Provision for bad debts 4000

In the second year, there was a bad debt loss of 6,000

Entry: Debit: Bad Debt Provision 6000

Credit: Accounts receivable 6000

At this time, the balance of bad debt provision is 2000 debit (equivalent to 4000-6000), and the balance of bad debt provision in the second year should be 1300000 credit, so 5200 + 2000 = 7200 (equivalent to 5200-(-2000)) should be accrued

Entry: Debit: Asset impairment loss 7200

Credit: Provision for bad debts 7200

Provision for bad debts in the first year Loan: asset impairment loss 4000 Credit: Bad debt provision 4000

Bad debt loss Loan: bad debt provision 6000 Credit: Accounts receivable 6000

Provision for bad debts accrued at the end of the second year was 1,300,000*

Debit: Asset impairment loss 7200

Credit: Provision for bad debts 7200

In the third year, 3,000 yuan of bad debts occurred.

Debit: Bad debt provision 3000

Credit: Accounts receivable 3000

The 3,400 yuan that has been resold has been recovered Loan: bank deposit 3,400 Credit: Accounts receivable 3,400

Debit: Accounts receivable 3400

Credit: Bad debt provision 3400

At the end of the third year, the credit balance of bad debt provision is calculated as 4000-6000 + 7200-3000 + 3400 = 5600 in advance, and the actual credit balance should be 8000000*, 3200-5600 = 2400, and the debit: bad debt provision 2400

Credit: Asset impairment loss 2400

1. The closing balance of all bad debt provisions for 2009 = 1,000,000,000 yuan.

Provision for bad debts accrued in 2009 = $1,000,000,000.

The closing balance of bad debt provision in 2010 = 1 500 000 500 yuan.

Provision for bad debts accrued in 2010 = 7 500-5000 + 5000 = 7 500 yuan.

The closing balance of bad debt provision in 2011 = 1 200 000 000 yuan.

Provision for bad debts accrued in 2011 = 6 000 - 7 500 - 3 000 = - 4 500 yuan.

In 2011, the audited enterprise made an error of 6,000 yuan in bad debt provision, and the bad debt provision should be reduced by 4,500 yuan.