会计学原理chapter 09双语

ACCOUNTINGFORRECEIVABLES

应收款项的会计核算Chapter9CONTENTSOFTHISCHAPTER

本章内容AccountsReceivable应收账款NotesReceivable应收票据DisposalofReceivables应收款项的处置AccountsReceivable

应收账款Amountsduefromcustomersforcreditsales.由赊销所带来的客户欠企业的债务Creditsalesrequire:Maintainingaseparateaccountreceivableforeachcustomer.为每一位顾客都开设独立的应收账款账户Accountingforbaddebts(坏账)thatresultfromcreditsales.记录因赊销所产生的坏账C1RecognizingAccountsReceivable

应收账款的确认SalesonCredit

Creditsalesarerecordedbyincreasing(debiting)AccountsReceivable.Acompanymustalsomaintainaseparateaccountforeachcustomerthattrackshowmuchthatcustomerpurchases,hasalreadypaid,andstillowes.

在记录赊销业务时，我们应该增加（借记）应收账款。企业必须为每一位客户都开设独立的应收账款账户以记录赊销额、付款额和欠款额C1TechComastwomajorcreditcustomers(1)CompStoreowesthecompany$2,000onaccount,and(2)RDAElectronicsowes$1,000onaccountatJune30,2009.OnJuly1st,TechComsells$950ofmerchandiseonaccounttoCompStore,andcollects$720cashfromRDAasapaymentonaccount.

至2009年6月30日，TechCom公司有2个主要的赊销客户（1）CompStore赊购$2000（2）RDA赊购$1000。7月1日，赊销$950商品给CompStore，从RDA处收回$720SalesonCredit

赊销

DRCRJul1AccountsReceivable-CompStore950

Sales

950

TorecordcreditsalestoCompStore*

Cash720

AccountsReceivable–RDAElectronics

720

TorecordcreditsalestoRDAElectronics

C1*OmittheentrytoDr.CostofSalesandCr.MerchandiseInventory省略借记销售收入和贷记库存商品SalesonCredit

赊销C1应收账款明细分类账应收账款明细表总分类账Advantagesofallowingcustomerstousecreditcards:信用卡销售的优点Customers’creditisevaluatedbythecreditcardissuer.信用卡发卡公司评估客户的信誉Therisksofextendingcreditaretransferredtothecreditcardissuer.客户不还款的风险转嫁给信用卡公司Cashcollectionsarequicker.更快回款Salesincreasebyprovidingpurchaseoptionstothecustomer.给客户提供多个付款方式，有利于提高销售CreditCardSales

信用卡销售C1Inexchangeforalloftheseadvantages,companiespayapercentageofthesaletothird-partycreditcardcompaniesaspaymentforusingtheirservices.享受以上的优点，公司需要支付一定销售额比例的费用给第三方信用公司Withbankcreditcards,theseller

depositsthecreditcardsalesreceipt

inthebankjustlikeitdepositsa

customer’scheck.使用银行信用卡，销售企业将信用卡交易的销售收据存入银行，就将顾客签发的支票存入银行一样Thebankincreasesthebalanceinthe

company’scheckingaccount.银行提高公司的支票帐户余额Thecompanyusuallypaysafeeof1%

to5%fortheservice.公司需要支付刷卡销售额的1－5%手续费CreditCardSales

信用卡销售C1OnJuly15th,TechComhas$100ofcreditcardsaleswitha4%fee,andits$96cashisreceivedimmediatelyondeposit.7月15日，Tech公司有一笔信用卡$100的销售业务，，信用卡公司手续费4%，Tech公司马上收到存款$96CreditCardSales

信用卡销售C1CreditCardSalesIfinsteadTechCommustremit（划拨）

electronicallythecreditcardsalesreceiptstothecreditcardcompanyandwaitforthe$96cashpayment,wewillmakethefirstentryonJuly15th,andthesecondentryonJuly28th,whenthecashisreceived.如果公司需要将电子销货数据传入信用卡公司，等其处理完后才能收到货款，那么下面是7月15日销售当天的日记账和7月28日收到信用卡公司支付账款的日记账C1EXERCISE9-1INSTALLMENTACCOUNTSRECEIVABLE

分期付款销售Amountsowedbycustomersfromcreditsalesforwhichpaymentisrequiredinperiodicamountsoveranextendedtimeperiod.Thecustomerisusuallychargedinterest.

客户拖欠的信用卡销售可以在较长时间内分期付款。这时候，客户往往要交纳利息C1

Somecustomersmaynotpaytheiraccount.Uncollectibleamountsarereferredtoasbaddebts.Therearetwomethodsofaccountingforbaddebts:

有些客户不会如约付款。无法收回的账款称为坏账。坏账核算有2种方法：DirectWrite-OffMethod

（直接核销法）AllowanceMethod

（备抵法）ValuingAccountsReceivable

应收账款的计量P1OnJanuary23rd,J.Kent,acustomerofTechComcannotpaythe$520owedtoTechCom.Wemustrecognizetheloss.1月23日，Tech公司确认客户J.Kent所欠账款$520无法收回。此时使用直接核销法确认损失。DIRECTWRITE-OFFMETHOD

直接核销法P1Recordingandwritingoffbaddebts记录并核销坏账OnMarch11th,J.KentwasabletomakefullpaymenttoTechComfortheamountpreviouslywritten-off.DIRECTWRITE-OFFMETHOD

直接核销法P1Recoveringbaddebts坏账转回MATCHINGVS.MATERIALITY

配比原则VS.重要性原则Matching（配比）

requiresexpensestobereportedinthesameaccountingperiodasthesalestheyhelpproduce.

配比原则要求同一会计期间确认收入和为这些收入而发生的费用Materiality(重要性)statesthatanamountcanbeignoredifitseffectonthefinancialstatementsisunimportanttousers’businessdecisions.重要性原则规定，对于数额不大、即便列在财务报表也不足以影响报表使用者决策的交易额可以忽略不计P2Attheendofeachperiod,estimatetotalbaddebtsexpectedtoberealizedfromthatperiod’ssales.每个会计期末都要估计本期销售收入可能带来的坏账总额Therearetwoadvantagestotheallowancemethod:

备抵法有2个优点：Itrecordsestimatedbaddebtsexpenseintheperiodwhentherelatedsalesarerecorded.

在记录相关销售收入的同时记录坏账费用的估计值Itreportsaccountsreceivableonthebalancesheetattheestimatedamountofcashtobecollected.

资产负债表上的应收账款显示的是估计能够收回的现金额ALLOWANCEMETHOD

备抵法P2RecordingBadDebtsExpense

记录坏账费用Attheendofitsfirstyearofoperations,TechComestimatesthat$1,500ofitsaccountsreceivablewillproveuncollectible.ThetotalaccountsreceivablebalanceatDecember31,2009,is$20,000,andthecompanyhadtotalcreditsalesof$300,000duringtheyear.

第一年年末，Tech公司估计有$1500的账款无法收回。2009年12月31日，公司应收账款余额是$20,000，当年的赊销收入是$300,000Contra-assetaccount抵消资产帐户，资产类备抵账户P2BalanceSheetPresentation

资产负债表披露Attheendofitsfirstyearofoperations,TechComestimatesthat$1,500ofitsaccountsreceivablewillproveuncollectible.ThetotalaccountsreceivablebalanceatDecember31,2009,is$20,000,andthecompanyhadtotalcreditsalesof$300,000duringtheyear.

第一年年末，Tech公司估计有$1500的账款无法收回。2009年12月31日，公司应收账款余额是$20,000，当年的赊销收入是$300,000P2TwoMethods

PercentofSalesMethod

赊销百分比法AccountsReceivableMethods

应收账款法PercentofAccountsReceivable

应收账款余额百分比法AgingofAccountsReceivable

应收账款账龄分析法EstimatingBadDebtsExpense

坏账估计P2Baddebtsexpenseiscomputedasfollows:

坏账费用的计算方法如下：PercentofSalesMethod

赊销百分比法Musiclandhascreditsalesof$400,000in2009.Itisestimatedthat0.6%ofcreditsaleswilleventuallyproveuncollectible.

Musicland公司于2009年有$400,000赊销额。估计依据过去经验，估计有0.6%的赊销额将无法收回。Let’slookatrecordingBadDebtsExpensefor2009.P2Musicland’saccountantcomputesestimatedBadDebtsExpenseof$2,400.Musicland坏账费用的估计额为$2400PERCENTOFSALESMETHOD

赊销百分比法P2EXERCISE9-3ComputetheestimateoftheAllowanceforDoubtfulAccounts.计算年末估计的全部坏账费用

BadDebtsExpenseiscomputedas:PercentofReceivablesMethod

应收账款百分比法TotalEstimatedBadDebtsExpense

估计的全部坏账费用

­PreviousBalanceinAllowanceAccount

已有的坏账准备账户余额=CurrentBadDebtsExpense

今年提取的坏账费用

P2年底应收账款×坏账%Musiclandhas$50,000inaccountsreceivableanda$200creditbalanceinAllowanceforDoubtfulAccountsonDecember31,2009.Pastexperiencesuggeststhat5%ofreceivablesareuncollectible.

Musicland在2009年12月31日有应收账款余额$50,000，坏账准备账户的贷方余额为$200。根据过去经验，大概有5%的应收账款可能无法收回。Let’srecordMusicland’sBadDebtsExpensefor2009.

下面我们看看Musicland记录的2009年坏账费用PercentofAccountsReceivable

应收账款百分比法P2DesiredbalanceinAllowanceforDoubtfulAccounts.

期望的坏账准备余额为：PERCENTOFACCOUNTSRECEIVABLE

应收账款百分比法P2UnadjustedbalanceRequiredadjustmentEstimatedbalanceEXERCISE9-4Eachreceivableisgroupedbyhowlongitispastitsduedate.

按照每一笔应收账款逾期时间长短来分组Estimatedbaddebtsforeachgrouparetotaled.

加总每一组的坏账估计额AGINGOFACCOUNTSRECEIVABLEMETHOD应收账款账龄分析法Eachagegroupismultipliedbyitsestimatedbaddebtspercentage.

每一分组的应收账款总额乘以估计的坏账损失率P2

AGINGOFACCOUNTSRECEIVABLE

应收账款账龄分析法

P2逾期天数估计的坏账损失率坏账估计额应收账款账龄明细表Musiclandhasanunadjustedcreditbalanceintheallowanceaccountis$200.Weestimatedtheproperbalancetobe$2,270.

Musicland公司的坏账准备账户在调整前有$200贷方余额。

估计今年的余额应为$2270AGINGOFACCOUNTSRECEIVABLE

应收账款账龄分析法P2EXERCISE9-5,9-8BalanceSheetFocus

以资产负债表为基础%ofSales

赊销百分比法EmphasisonMatching

强调配比Sales

赊销收入BadDebtsExp.

坏账费用eStatementFocus

以利润表为基础%ofReceivables

应收账款余额百分比法EmphasisonRealizableValue

强调可变现价值Accts.Rec.

应收账款All.forDoubtfulAccts.坏账准备Agingofreceivables

应收账款账龄分析法EmphasisonRealizableValue

强调可变现价值Accts.Rec.

应收账款All.forDoubtfulAccts.坏账准备SUMMARYOFMETHODS

坏账估计的方法小结P2CONTENTSOFTHISCHAPTERAccountsReceivableNotesReceivableDisposalofReceivables$1,000.00July10,2009NinetydaysTechCom,LosAngeles,CAOnethousandandno/100---------------------------------DollarsFirstNationalBankofLosAngeles,CA4212%JuliaBrowneafterdateIpromisetopaytotheorderofPayableatValuereceivedwithinterestatperannumNo.DueOct.8,2009Term有效期Payee收款人Maker

出票人NotesReceivable

应收票据DueDate

到期日Principal

本金InterestRate

利率C2Ifthenoteisexpressedindays,baseayearon360days.

如果用天数计算利息，一年规定为360天Evenformaturitieslessthanoneyear,therateisannualized.即使有效期不足一年，仍然用年利率表达InterestComputation利息的计算C2票据本金×年利率×换算成以年为单位的票据有效期＝利息ComputingMaturityandInterest

计算到期日和利息ThenoteisdueandpayableonOctober8,2009.

票据在2009年10月8日到期OnJuly10,2009,TechComreceiveda$1,000,90-day,12%promissorynoteasaresultofasaletoJuliaBrowne.

2009年7月10日，Tech公司收到JuliaBrowne因赊购而交付的票据，有效期为90天，金额为$1000，年利率为12%。

Whatisthematuritydateofthenote?票据的到期日？C2TotalinterestisdueonOctober8,2009.

2009年10月8日的到期利息COMPUTINGMATURITYANDINTEREST

计算到期日和利息P3票据本金×年利率×换算成以年为单位的票据有效期＝利息RecognizingNotesReceivable

确认应收票据HereistheentrytorecordthenoteonJuly10,2009.以下是2009年7月10日应收票据的记录P3HONORINGNOTESRECEIVABLE

应收票据的承兑HereistheentrytohonorthenoteonOctober8,2009.

以下是2009年10月8日票据承兑的记录P4RecordingaDishonoredNote

拒付票据的记录TechComholdsan$800,12%,60-daynoteofGregHart.Atmaturity,October14th,Hartdishonorsthenote.

Tech公司持有GreyHart公司签发的一张60天期、面额为$800、利率为12%的应收票据。10月14日，票据到期，Hart公司拒绝承兑票据$800×12%×60/360=$16interestP4RecordingEnd-of-PeriodInterestAdjustments期末利息调整的记录P4OnDecember16th,TechComacceptsa$3,000,60-day,12%notefromacustomeringrantinganextensiononapast-dueaccount.WhenTechCom’saccountingperiodendsonDecember31,$15ofinteresthasaccruedonthenote.12月16日，Tech公司答应给客户逾期未还的应收账款一定的宽限期，而接受了客户出具的一张60天期、面额为$3000、利率为12%的票据。到12月31日，Tech公司会计年度结束，该票据应计利息收入为$15.$3,000×12%×15/360=$15accruedinterestRECORDINGEND-OF-PERIODINTERESTADJUSTMENTS期末利息调整的记录Recordingcollectiononnoteatmaturity.计算票据到期日P4CONTENTSOFTHISCHAPTERAccountsReceivableNotesReceivableDisposalo