Anonymous asked in 商業及金融其他 - 商業及金融 · 1 decade ago


當公司的應收賬款超過逾期時間尚未收回,入賬除可入"Provision for Bad Debts"外, 還有其他會計賬戶可入?

1 Answer

  • 1 decade ago
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    If the debt has been outstanding for some time, action must be sought to recover this amount from the debtor. If the recoverabilty of this debt is uncertain or partly certain, a full provision or a porportionate provision on this amount could be made in the books by Dr. Provision for Bad Debts. If this debt is unlikely to be recovered and agreed by the directors after actions had been taken, then it should be written off by Dr. Bad Debts.

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