会计专业英语ppt课件.ppt

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1、LESSONFOURTEENLOSSESFROMUNCOLLECTIBLEACCOUNTS坏账损失Listthecommonclassificationsofreceivables.Describethenatureofandtheaccountingforuncollectiblereceivables.Journalizetheentriesforthedirectwrite-offofuncollectiblereceivables.Journalizetheentriesfortheallowancemethodofacco

2、untingforuncollectibles,andestimateuncollectiblereceivablesbasedonsalesandonananalysisofreceivables.ObjectivesAfterstudyingthislesson,youshouldbeableto:NEWWORDS,PHRASESANDSPECIALTERMSImmune~(tosth.)有免疫力AdultsareoftenimmunetoGermanmeasles.成人往往对风疹有免疫力。~(tosth.)不受影响Fewfir

3、msthatextendcredittocustomersareimmunetocreditlosses.赊账给顾客的企业很少能避免赊账损失。~(fromsth.)受保护；免除；豁免Nooneshouldbeimmunefromprosecution.任何人都不应免于被起诉。NEWWORDS,PHRASESANDSPECIALTERMSAllowancefordoubtfulaccounts备抵疑账，备抵呆账Allowanceforuncollectibleaccounts备抵坏账Provision/Allowanceforbadd

4、ebts坏账准备NEWWORDS,PHRASESANDSPECIALTERMSPreferable~(tosth./todoingsth.)~(todosth.)较适合；更可取Itshouldbepreferabletoemploytwopeople,notone.雇请两个人比雇请一个人更好。NEWWORDS,PHRASESANDSPECIALTERMSRealizable可实现的，可实行的realizableobjectives可实现的目标可兑现的，可变为现金的realizablevalue可变现价值Classificationo

5、fReceivablesAccounts/TradeReceivable—usedforsellingmerchandiseorservicesoncredit,andnormallyexpectedtobecollectedinarelativelyshortperiod.NotesReceivable—usedtograntcreditonthebasisofaformalinstrumentofcredit,calledapromissorynote(本票,期票,借据).OtherReceivables—includeinte

6、restreceivable,taxesreceivable,andreceivablesfromofficersandemployees.UncollectibleAccountsIfacompanymakescreditsalestocustomers,someaccountsinevitably不可避免地willturnouttobeuncollectible.PASTDUE逾期,过期UncollectibleAccountsExpense坏账费用LossfromUncollectibleAccounts坏账损失Lossfro

7、mDoubtfulAccounts疑账损失BadDebtsExpense坏账费用Operatingexpense-Sellingexpense/AdministrativeAccountingforUncollectibleAccountsReceivableThismethodisnotconsistent不相符的withthematchingprinciple.Accountsthatprovetobeuncollectiblearewrittenoff销账intheyeartheybecomeworthless.Uncolle

8、ctibleAccountsExpenseisdebitedandAccountsReceivableiscreditedforeachsuchtransaction.TheDirectWrite-OffMethod直接销账法TheD