会计学原理（双语）ppt课件.ppt

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1、AccountingforReceivablesChapter9AccountsReceivableC1Areceivableisanamountduefromanotherparty.Acompanymustalsomaintainaseparateaccountforeachcustomerthattrackshowmuchthatcustomerpurchases,hasalreadypaid,andstillowes.Thisgraphshowsrecentdollaramountsofreceivablesandtheirpercentof

2、totalassetsforfourwell-knowncompanies.SalesonCreditC1OnJuly1,TechComhadacreditsaleof$950toCompStoreandacollectionof$720fromRDAElectronicsfromapriorcreditsale.SalesonCreditC1CreditCardSalesAdvantagesofallowingcustomerstousecreditcards:Customers’credit信用isevaluatedbythecreditcard

3、issuer.Therisksofextendingcreditaretransferredtothecreditcardissuer.Cashcollectionsarequicker.Salesincreasebyprovidingpurchaseoptionstothecustomer.C1CreditCardSalesC1OnJuly15,TechComhas$100ofcreditcardsaleswitha4%fee,andits$96cashisreceivedimmediatelyondeposit.CreditCardSalesC1

4、IfinsteadTechCommustremitelectronicallythecreditcardsalesreceiptstothecreditcardcompanyandwaitforthe$96cashpayment,wewillmakethefirstentryonJuly15,andthesecondentryonJuly20,whenthecashisreceived.Amountsowedbycustomersfromcreditsalesforwhichpaymentisrequiredinperiodicamountsover

5、anextendedtimeperiod.Thecustomerisusuallychargedinterest.C1FordMotorCompanyreportsmorethan$70billionininstallmentreceivables.InstallmentAccountsReceivable分期付款的应收帐款ValuingAccountsReceivableP1Therearetwomethodsofaccountingforbaddebts:DirectWrite-OffMethod直接冲销法AllowanceMethod备抵法So

6、mecustomersmaynotpaytheiraccount.Uncollectibleamountsarereferredtoasbaddebts.DirectWrite-OffMethodP1TechComdeterminesonJanuary23thatitcannotcollect$520owedtoitbyitscustomerJ.Kent.Noticethatthespecificcustomerisnotedinthetransactionsowecanmaketheproperentryinthecustomer’sAccount

7、sReceivablesubsidiaryledger.DirectWrite-OffMethod–RecoveringaBadDebtOnMarch11,J.KentwasabletomakefullpaymenttoTechComfortheamountpreviouslywritten-off.P1Matchingvs.MaterialityP1Thedirectwrite-offmethodusuallydoesnotbestmatchsalesandexpenses.Thematching(expenserecognition)princ

8、iplerequiresexpensestobereportedinthesameaccountingper