怎么去学习ACCA考试What is Bad debt&Doubtful debt的内容？

想要更好的掌握ACCA考试的内容，学员要在平时备考中对知识点有扎实的掌握。ACCA课程学习是帮助学员掌握财会知识的过程。那么，怎么去学习ACCA考试What is Bad debt&Doubtful debt的内容？

ACCA考试What is Bad debt&Doubtful debt要掌握的内容有很多，学员掌握了基础知识点的内容，才能够更好的去运用，下面是给大家总结的What is Bad debt&Doubtful debt的内容：

1. Dad debt：

If a debt is definitely irrecoverable it should be written off to statement of profit or loss as a bad debt.

对应收账款影响：减少Trade receivable balance

2.Doubtful debt：

If a debt is possibly irrecoverable an allowance for the potential irrecoverability of that debt should be made.

分类：

1)Specific allowance：

针对某个特定客户的坏账准备(Particular/named individual customer)。

2)General allowance=(Trade receivable balance - Bad debt - Specific allowance)*n%

公司跟据以往经验确定一个Trade receivable减去Bad debt和Specific allowance后可能发生坏账的百分比。

对应收账款影响：不减少Trade receivable balance

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