Question

关于accounting的问题

going concern，accounting treatments and estimates，special purpose financial reports这三个的解释，用自己的话解释。希望大家帮个忙，谢谢大家！！！

Answer 1

going concern 是指公司潜在危机，或者是风险之类，会造成公司发展遇到阻碍。
accounting treatments 是指用的会计财务准侧，比如折旧算法和预算法
special purpose financial reports 中文解释不清楚，你看英文吧a complete set of financial statements, including the related notes, and an assertion statement by those responsible for the financial report, prepared in accordance with a special purpose framework. The related notes ordinarily comprise a summary of significant accounting policies and other explanatory information. The requirements of the applicable financial reporting framework determine the format and content of a financial report prepared in accordance with a special purpose framework.

Answer 2

AFDA和Trade receivable的类型都是Asset

Bad debt 才是write-off的费用

前两行是恢复债权
后两行是收帐款

另
呆账准备
Dr AFDA
Cr Trade Receivable
坏账勾销
Dr Bad Debt Expense
Cr AFDA
希望对你能有所帮助。

追问

你好，有对于三个的解释吗？就是不懂这三个是什么意思，谢谢你的回答