会计英语课件Unit 7.ppt

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1、AccountingEnglishUnitSevenLearningObjectivesUnitSeventodescribethecommonclassificationofreceivables;tounderstandtheimportanceofaccountsreceivables;tounderstandthenatureandtheaccountingforuncollectibles;towriteoffanuncollectibleaccountreceivable;tomakeallowancefordou

2、btfulaccounts;toaccountforuncollectiblereceivablesbytheallowancemethodorbythedirectwrite-offmethod.Ifyouhavepurchasedanautomobileoncredit,youprobablysignedanote.Fromyourviewpoint,thenoteisnotepayable.Fromthecreditor’sviewpoint,thenoteisnotereceivable.Manycompaniesse

3、lloncreditinordertosellmoreservicesorproducts.Thereceivablesthatresultfromsuchsalesarenormallyclassifyasaccountsreceivablesornotesreceivables.Thetermreceivablesincludesallmoneyclaimsagainstotherentities,includingpeople,businessfirmsandotherorganizations.Warming-upUn

4、itSevenVocabularyUnitSevenclassificationmerchandisegrantdefiniteinstallmentprivilegeliquidassetsinvestigateinevitablycautiouswrite-offmethodallowancemethodbaddebts分类商品授予，承认，允许明确的分期付款特权，优惠流动资产调查不可避免地谨慎的直接注销法备抵法坏帐NotesUnitSevenTheDirectWrite-offMethod直接转销法有些公司不用任何应收账款

5、的备抵法。这些公司不是在期末时根据估计编制调整分录确认坏账损失，而是直至特定应收款项确定没有价值时才确认坏账损失。这种方法无意将收入与不可收回的损失配比。损失记录为贷应收账款，借坏账费用或坏账损失。这种方法叫做应收账款“直接转销法”。在直接转销法下，坏账只有在确定无发收回时才被计入当期费用。allowancemethod备抵法按照赊销收入或未偿付应收账款总额对可能无法收回款项做出估计。在销售确认当期作为费用加以记录并抵减应收账款该方法通常被称作备抵法。NotesUnitSevenThepercentage-of-receiva

6、blesmethodestimatesuncollectibleaccountsbydeterminingthedesiredsizeoftheallowanceforuncollectibleaccounts.TheendingbalanceinAccountReceivableismultipliedbyaratebasedonpastexperienceregardinguncollectibleaccounts.应收账款余额百分比法是按照确定的坏账准备计提比例预估坏账。应收账款期末余额与根据以往经验确定的坏账率的乘积。

7、Theprocessofanalyzingreceivableaccountsaccordingtotheirageissometimescalledagingaccountreceivable.分析应收账款收账期限的方法有时也称账龄分析法。ExercisesUnitSevenII.Completethefollowingsentenceswiththeappropriatephrases.Adjustingentrydirectwrite-offallowanceBaddebtsaccountreceivableestima

8、ted1._______________areamountsthecustomersowedtoacompanyforcreditsales.2.________areuncollectibleaccountsandrecognizedasasellingexpense.3.