流动资产（四）-涉外会计网，会计英语学习网站，会计财经翻译

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Current assets（4）

发表时间: 2005-9-16 阅读数：5680　收藏

The estimate of losses from uncollectible accounts may be determined by taking a certain percentage of credit sales. This percentage is usually based on past experience. The adjustment for the estimated losses is debited to Bad Debt Expense and credited to Allowance fro Doubtful Accounts. The estimate may also be based on an analysis of the age of the accounts receivable. A different percentage for credit losses is applied to each age group, and the resulting amounts are added together. The Allowance for Doubtful Accounts is adjusted to the proper balance. The adjustment is made in the same way when the estimate of bad debt losses is computed by applying a single rate to the total accounts receivable. Occasionally a customer will be unable to make payment on an account and will ask for an extension of time by offering a note in payment of the account receivable to the seller. A promissory note is a written promise made by one person to another to pay a certain sum of money on a particular date. Notes receivable may be interest bearing or non-interest-bearing. Interest rates for interest-bearing notes are usually stated in terms of a period of one year, regardless of the actual period of time involved. The basic formula for computing interest is as follows: Principal×Rate Time=Interest. The amount that is due at the maturity date of a note is the maturity value. The maturity value of an interest-bearing note is the sum of the face amount and the interest. When a firm receives a note in this situation it debits Notes Receivable and credits the Accounts Receivable control account and the individual customer’s account. When the note is paid, the firm debits Cash and credits Notesb eceivable. If the note is interest-bearing, the received is credited to the Interest Income account A note receivable may be discounted at a bank prior to maturity. In this case, the bank will deduct interest at its discount rate for the remaining to maturity. The formula for computing discount is as follows: Maturity Value ×discount×Rate Discount Period=Discount. Proceeds of a note are obtained by subtracting the discount from the maturity value. The firm will debit Cash for the proceeds. Since the note becomes a contingent liability, the amount will be credited to Notes Receivable Discounted. The interest is recorded as a debit to Interest Expense or as a credit to Interest Income, according to circumstances.

流动资产（四）

预计的坏帐损失数由一定的赊销比例决定。这个比例通常是根据过去的坏帐损失分析得出的。坏帐损失调整借记坏帐损失费用，贷记坏帐损失准备。估计数也可能由应收帐款帐龄分析决定。贷款损失比例在每一个相同帐龄组是可以不同的，结果数就是累计数。计提的坏帐准备与相应的平衡表对应。当坏帐损失数由合计应收帐款采用单一比率计算出来时，调整方法一致。偶尔会出现客户不能偿还货款，通过提供承兑票据给销售者来申请付款延期。承兑汇票是一个人向另一个人承诺在特定时间支付一定数额的货币的书面承诺。应收帐款可以带息和不带息。不论期限，代息票据通常为一年期。计算利息的基本公式是：本金×利率×时间＝利息。预期到期的票据总金额是到期值。带息票据的到期值是票面金额加利息。当一个公司在收到票据时，借记应收票据，贷记应收帐款和相应的客户帐户。当票据被兑现时，公司借记现金，贷记应收票据。如果票据带息，利息收到的时候贷记利息收入。应收票据可以优先贴现给银行。在这种情况下，银行将相应减少根据贴现率计算出的剩余时间的利息。这个贴现率计算公式是：到期值×贴现率×贴现时间＝贴现金额。获取的票据收益等于到期值减去贴现金额。收到这项收益时，公司将借记现金。由于票据是一项或有负债，总帐将贷记应收帐款贴现。根据情况，利息将相应作为借款费用或贷款利息收入。

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