Hello, I would like to ask whether the part of the money recovered from the bad debt provision is re

1.When an enterprise draws a provision for bad debts, it should debit the account of "asset impairment loss - provision for bad debts"; The Bad Debt Reserve account is credited. (1) If the amount of bad debt provision accrued in the current period is greater than the book balance of bad debt provision, the difference shall be accrued and debited to the account of "asset impairment loss - provision for bad debts"; The Bad Debt Reserve account is credited.

2) If the amount of bad debt provision to be withdrawn is less than the book balance of "bad debt provision", the "bad debt provision" account shall be debited according to the opposite accounting entry according to the difference; The "Asset impairment loss - provision for bad debts" account is credited. 2.For the receivables that cannot be recovered, they shall be treated as bad debts after being approved by the management authority, and the receivables shall be resold and the "bad debt provision" account shall be debited; Accounts receivable, accounts receivable, prepaid accounts, other receivables, long-term receivables, etc., are credited.

3.When the receivables that have been recognized for bad debt losses and resold are later recovered in whole or in part, the accounts of "accounts receivable", "notes receivable", "prepaid accounts", "other receivables" and "long-term receivables" shall be debited according to the actual amount recovered; Credit the "bad debt provision" account, while debiting the "bank deposit" and other accounts; Credit accounts such as "accounts receivable".

Do you know now? I want to ask you the answer.

1. Because after the provision for bad debts is increased, it is equivalent to the provision for bad debts when it is not resold before the restoration, that is, the provision for bad debts, mainly because the money can be recovered. The provision for bad debts is actually equivalent to the same amount. Bad Debts:

Accounts receivable that cannot be recovered or ** by the enterprise, and accounts that meet one of the following conditions, can be called bad debts. Condition 1: Due to the death of the debtor, it is still unrecoverable after the debtor's estate is repaid; Condition 2: Because the debtor is bankrupt, it is still unrecoverable after being repaid by its bankruptcy estate; Condition 3: The debtor has not fulfilled its debt repayment obligations for a long period of time and there is sufficient evidence to show that it cannot be recovered or the possibility of recovery is extremely small.

2. Occurrence of bad debts: the debtor (debtor) dies for some reason, and its estate is still unrecoverable after being repaid; The debtor is bankrupt for any reason, and its bankruptcy estate is still unrecoverable after being repaid; Accounts for which the debtor has not fulfilled its debt service obligations for an extended period of time (generally defined as three years) and there is sufficient evidence that it cannot be recovered or is unlikely to be recovered.

Extended information: 1. Bad debt disposal method: When bad debts occur, the finance department should draw the time, place and past transaction records of the account in a timely manner, and clarify the reasons through analysis. If the bad debt is caused by the debtor's subjective reasons, and the negotiation fails, we can sue and recover it through law.

If it is an objective reason, it will be handled by the boss, and the financial personnel will do the relevant accounting.

2. Whether the bad debt provision increases or decreases on the debit side: the bad debt provision is debited and the credit is increased. The provision for bad debts is an asset account, which is a contra account for accounts receivable and other receivables.

When an enterprise withdraws a provision for bad debts, it should debit the account of "credit impairment loss - provision for bad debts"; The Bad Debt Reserve account is credited. For the receivables that cannot be recovered, they shall be treated as bad debts after being approved by the management authority, and the receivables shall be resold and the "bad debt provision" account shall be debited; Accounts receivable, accounts receivable, prepaid accounts, other receivables, long-term receivables, etc., are credited. When the receivables that have been recognized as bad debt losses and resold are later recovered in whole or in part, the accounts of "accounts receivable", "notes receivable", "prepaid accounts", "other receivables" and "long-term receivables" shall be debited according to the actual amount recovered, and the "bad debt provision" account shall be credited; At the same time, accounts such as "bank deposits" are debited; Credit accounts such as "accounts receivable".

The recovery of recognized bad debts is the accounts receivable that have been recognized and cannot be recovered.

And the accounts receivable were written off, and the accounts receivable that had been written off were later recovered. Provision for bad debts that have been written off.

Later, it was recovered: debit: accounts receivable; Credit: Bad debts quasi-Qi Tongbei; Borrow: bank deposit; Credit: Accounts receivable.

Many bad debts are written off because they are difficult to collect, and in most cases, companies take a number of measures, including internal collections and third-party collections, and even legal action, before determining that they are bad. In fact, after the debt is written off, the collection work can still be continued. After the debt is written off, the debtor is successfully paid, which is actually a bad debt**.

Repayment may come from a partial payment by the debtor or because the debtor decides to settle the debt with a lower amount.

Bad debts can also be recovered if the collateral is sent. For example, a lender can repossess a car and ** it to pay off an outstanding loan. Banks can also write off a loan in exchange for equity, which may lead to the repossession of the loan and perhaps additional profits.

When an enterprise draws a provision for bad debts, it should debit the "asset impairment loss."

provision for bad debts"; The Bad Debt Reserve account is credited. If the amount of bad debt provision accrued in the current period is greater than the book balance of bad debt provision, it shall be debited according to the difference and debited to the account of "asset impairment loss - provision for bad debts"; The Bad Debt Reserve account is credited. If the amount of bad debt provision to be withdrawn is less than the book balance of the "bad debt provision", the difference should be reversed.

debit the "bad debt provision" account; The "Asset impairment loss - provision for bad debts" account is credited.

For the receivables that cannot be recovered, they shall be treated as bad debts after being approved by the management authority, and the receivables shall be resold and the "bad debt provision" account shall be debited; Credit "notes receivable."

Accounts receivable", "prepaid.

Other Slippery Receivables.

long-term receivables".

When the receivables that have been recognized as bad debt losses and resold are later recovered in whole or in part, the accounts of "accounts receivable", "notes receivable", "prepaid accounts", "other receivables" and "long-term receivables" shall be debited according to the actual amount recovered, and the "bad debt provision" account shall be credited; At the same time, accounts such as "bank deposits" are debited; Credit accounts such as "accounts receivable".

The provision for bad debts should be reversed in the same way when recovered.

When recovering bad debts (in two steps):

Debit: Accounts receivable.

Credit: provision for bad debts.

Borrow: bank deposit;

Credit: Accounts receivable.

Correct: Borrow when recovering: Bank deposit loan:

Accounts receivable are processed immediately Debit: Bad debt provision (red-letter write-off) Credit: Accounts receivable (red-letter write-off) Remember:

Although the balance is the same, the amount incurred is not the same, and the "bad debt provision" credit amount only reflects the amount withdrawn. If it is troublesome, the second entry can also be used, and it does not affect anything, but it is irregular.

Since it has been confirmed, it should be reversed first when it is recovered. So the correct entry should be: Debit: Accounts Receivable Borrow: Bank Deposit Credit: Bad Debt Reserve Credit: Accounts Receivable.

The provision for bad debts should be reversed in the same way when recovered.

When recovering bad debts (in two steps):

Debit: Accounts receivable.

Credit: provision for bad debts.

Borrow: bank deposit;

Credit: Accounts receivable.

Summary. The recovery of recognized bad debts means that the accounts receivable that cannot be recovered have been recognized and the accounts receivable are written off, and the accounts receivable that have been written off are later recovered.

The confirmed bad debts are recovered, which means that the accounts receivable that have been confirmed and cannot be recovered, and the accounts receivable that have been cancelled are later recovered.

I don't have bad debts?

Debit: Accounts Receivable Credit: Bad Debt Provision Re Recorded as Normal Receipt: Debit: Bank Deposit Credit: Accounts Receivable.

What if you have incurred non-operating expenses at that time?

Generally, it will affect the book value of accounts receivable; However, the bad debt provision part of this book value is the bad debt provision when the blind debt is not reversed. At the end of the period, the bad debts should be withdrawn again in accordance with the company's policy of making provision for bad debts in the accounts receivable; Now that the provision for bad debts has been increased, the provision for bad debts can be reduced at the end of the period, and the amount of asset impairment losses in the current period will be reduced.

Unrecoverable receivables are included in management expenses or non-operating expenses are divided into two situations, as follows: 1. Accounts receivable receivable have not been recovered, and bad debt losses should be recognized

Asset impairment loss - provision for bad debt loss credit: bad debt loss when recognizing bad debt loss: debit:

Bad debt loss credit cave: accounts receivable 2, other receivables loan: non-operating expenses loan:

Other receivables that cannot be collected are not necessary for operation and cannot be placed in management expenses. Enterprises should account for the occurrence and carry-over of non-operating expenses through the "non-operating expenses" account. This account can be accounted for in detail according to non-operating expenditure items.

When the loss on disposal of non-current assets is recognized, the "Non-operating Expenses" account is debited and the "Fixed Assets Disposal", "Intangible Assets", "Raw Materials" and other accounts are credited. When inventory losses and extraordinary losses are recognized as non-operating expenses, the "non-operating expenses" account is debited, and the "property loss and excess to be disposed of" and "cash in hand" accounts are credited. At the end of the period, the balance of the "Non-operating expenses" account should be transferred to the "Profit this year" account, the "Profit this year" account should be debited, and the "Non-operating expenses" account should be credited.

There should be no balance in this account after the carryover. Non-operating expenses reflect the various expenses incurred by an enterprise that are not directly related to its business activities, including the loss of disposal of non-current assets, the loss of non-monetary asset exchange, the loss of debt restructuring, the loss of inventory loss, the expenditure of public welfare donations, and the extraordinary loss of the jujube stool, which is a very important indicator in the financial affairs of the enterprise.

First of all, divide the accounts receivable.

Whether it is true that it cannot be recovered, it has been confirmed and resold.

1. If there is no resale, it will be transferred back directly.

Debit: Provision for bad debts.

Credit: Asset impairment loss.

2. If it has been confirmed and resold, it must be transferred back to the accounts receivable.

Debit: accounts receivable, credit: bad debt provision, and then, and then carry out normal account width processing:

Borrow: bank deposits, etc., Borrow: bad debt provisions.

Credit: Accounts Receivable, Credit: Asset Impairment Loss (Difference).