答案解析 查看更多优质解析 解答一 举报 因为你在write off之前就已经把这笔账算在应收款里面了年初已估,debit bad debt expense,credit allowance for doubtful accounts,也就是在这里你的net accounts receivable会扣掉allowance,如本来accounts receivab... 解析看不懂?免费查看同类题视频解析查看解答 ...
lecturech8[1]——RECEIVABLES,Assessing the Net Realizable Value of Accounts Receivable
CHAPTER8 RECEIVABLES 2 I.AssessingtheNetRealizable ValueofAccountsReceivable A.Estimatingthenetrealizable valueofreceivables: 1.Thefullamountofreceivablesmaynot becollectibleeitherbecausecustomers: a.Areunabletopay(referredtoas uncollectibles),or b.Returnthemerchandiseforcreditor areallowedareductionintheamount...
The net realizable value of accounts receivable is:A.the difference between accounts receivable and its contra asset account.B.the difference between accounts receivable and uncollectible-account expense.C.the amount of accounts receivable that the compa
CHAPTER8 RECEIVABLES 2 I.AssessingtheNetRealizable ValueofAccountsReceivable A.Estimatingthenetrealizable valueofreceivables: 1.Thefullamountofreceivablesmaynot becollectibleeitherbecausecustomers: a.Areunabletopay(referredtoas uncollectibles),or b.Returnthemerchandiseforcreditor areallowedareductionintheamountowe...
. The percent of sales method of estimating bad debts is focused more on realizable value of accounts receivable than matching.
7.Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.因此,核销坏账并不改变资产负债表中应收账款的可实现净值。 8.The receivables, therefore, are not stated at estimated net realizable value.因此应收款不反映预计的可实现净值...
What is the net realizable value of accounts receivable? On a company's balance sheet, accounts receivable is typically reported as "accounts receivable, net." That means accounts receivable minus the value of the allowance for doubtful or uncollectible accounts –in other words, net realizable val...
The realizable value of accounts receivable on a balance sheet is usually shown with an allowance for bad debts accounts. The allowance for bad debts account is a contra asset account that reduces the accounts receivable account. JCPenny would show an accounts receivable of $50 on its balance ...
What Is Meant by Net Realizable Value of Accounts Receivable? NRV for accounts receivable is a reference to the net amount of accounts receivable that will be collected. This is the gross amount of accounts receivable less any allowance for doubtful accounts reducing the total amount of A/R by...