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第三讲内部交易事项的处理一、内部应收帐款坏帐准备在合并会计报表编制时的处理(一)内部应收帐款计提的坏帐准备的抵销处理在合并资产负债表编制部分,曾经谈到在编制合并资产负债表必须将内部应收帐款予以抵销,与此相联系也须将内部应收帐款计提的坏帐准备予以抵销。内部应收帐款抵销时,其抵销分录为:借记“应付帐款”项目,贷记“应收帐款”项目;内部应收帐款计提的坏帐准备抵销时,其抵销分录为:借记“坏帐准备”项目;内部应收帐款计提的坏帐准备抵销时,其抵销分录为:借记“坏帐准备”项目,贷记“管理费用”项目。例1.某母公司当期应收帐款3000元全部为内部应收帐款,母公司当期按应收帐款余额的5%计提坏帐准备。在编制合并会计报表时,应将内部应收帐款与应付帐款相互抵销;同时还应将内部应收帐
Lecture 3: Handling of Internal Transactions I. Treatment of Bad Debts Provision of Internal Receivables in the Preparation of Consolidated Financial Statements (I) Offsetting of Bad Debts Reserves Provided by Internal Accounts Receivable In the consolidated balance sheet preparation In the past, it was mentioned that the internal accounts receivable must be set off in the preparation of the consolidated balance sheet. In connection with this, the provision for bad debts made by the internal accounts receivable must also be offset. Internal accounts receivable offset, the offset entries are: debit “accounts payable ” project, credit “accounts receivable ” project; internal accounts receivable provision for bad debts When offsetting, the offsetting entry is: debit “bad debt preparation” item; when the bad debt provision withdrawn by the internal accounts receivable is offset, the offsetting entry is: debit “bad debt Prepare ”project, credited “ management fee ”project. Example 1. The current accounts receivable of a parent company of 3,000 yuan all internal accounts receivable, the current account receivables balance of 5% of the bad debt provisions. In the preparation of consolidated financial statements, internal accounts receivable and accounts payable should offset each other; should also be internal accounts receivable