Question

请帮我做一下这道题的分录

A has an accounting year-end of 31 December. The following data is for the first 3 years of his trading
2006 trade receivables at end of year $37000
irrecoverable debts not yet written off: $1000
2007 trade receivables at end of year $48000
irrecoverable debts not yet written off: $2000
2008 trade receivables at end of year $40500
irrecoverable debts not yet written off: $25000
each year, A makes an allowance for receivables of 5% of trade receivables remaining on the books after the deduction of irrecoverable debts
谁能帮我做一下这道题的分录啊。。。
题目给的账户是irrecoverable debts
和allowance for receivables

Answer 1

根据题目要求每年要先write off irrecoverable debts(就是bad debts)然后再用allowance method 计提allowance for receivables
2006 bad debt expense(就是irreboverable debts) 1000
accounting receivable 1000
bad debt expense(37000-1000)*.05 1800
allowance for doubtful accounts 1800
2007 bad debt expense 2000
accounting receivable 2000
bad debt expense(46000*.05-1800) 500
allowance for doubtful accounts 500
2008 bad debt expense（38000*.05-2300） 2500
accounting receivable 2500
allowance for doubtful accounts 400
bad debt expense 400
注：最后一年那25000怀疑你多写了一0就当2500算了，刚好挺整，要没错你也以此类推吧~

Answer 2

借:坏账准备1500
贷:应收账款1500
计提坏账
借：资产减值损失（新会计准则）、管理费用（企业会计制度）2800
贷：坏账准备
2800
借:本年利润2800
贷:资产减值损失（新会计准则）、管理费用（企业会计制度）2800

Answer 3

2007年
J
坏帐准备
1500
D
应收帐款
1500
J
管理费用
2800
D
坏帐准备
2800
4800-(3500-1500)=2800

Answer 4

这是虾米啊