应收账款减值确认及备抵法应用.pdfVIP

Section2Receivableandadvance

payments

5.Impairmentofaccountsreceivable(control)

(1)Recognitionofimpairmentlossesonaccountsreceivable

Theenterpriseshallcheckthebookvalueofthereceivabonthebalancesheetdate.Ifthereisobjectiveevidencethatthe

receivabareimpaired,thebookvalueofthereceivabshallbewrittendowntothepresentvalueoftheestimatedfuturecash

flows.Theamountofthewrite-downshallberecognizedasimpairmentlossesandbaddebtprovisionsshallbemade.mycountrys

AccountingStandardsforBusinessEnterprisesstipulatesthattheallowancemethodbeusedtorecognizeimpairmentofreceivab.

[Tip]Enterprisesshouldchooseareasonablediscountratewhenestimatingthepresentvalueoffuturecashflows.However,sincethe

differenceweentheexpectedfuturecashflowanditspresentvalueofshort-termreceivabisverysmall,theestimatedfuturecashflow

doesnotneedtobediscounted.

(2)Accountingtreatmentofbaddebtprovisions

1.Enterprisesshouldsetupa“baddebtprovision”account

【提示】应收账款账面余额减去坏账准备贷方余额后的差额为应收账款账面价值，即应收账

款账面价值=应收账款账面余额-坏账准备。

2.当期应计提的坏账准备金额的确定

当期应计提的坏账准备=期末应收款项的期末余额×估计比例-“坏账准备”调整前账户余额

（借方余额为负号）

计算结果为正数—补提

借：资产减值损失

贷：坏账准备

计算结果为负数—冲销（在原有计提金额内转回）

借：坏账准备

贷：资产减值损失

发生坏账时：

借：坏账准备

贷：应收账款

已确认坏账又重新收回时：

借：应收账款

贷：坏账准备

借：存款

贷：应收账款

项目是否会影响应收账款账面价值

（1）计提坏账准备应收账款的账面价值减少

（2）冲减多计提的坏账准备应收账款的账面价值增加

（3）实际发生坏账损失