问一个ｂｅｃｋｅｒ习题 - 未名空间MITBBS历史存档

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问一个ｂｅｃｋｅｒ习题

问一个ｂｅｃｋｅｒ习题# Accounting - 会计审计

A*e2010-12-02 08:12

1 楼

手机软件测试--堪萨斯--西雅图---亚特兰大
投递简历时，请注明实习地点，谢谢！
实习岗位：手机软件测试
实习要求：
1：能够8小时工作的OPT/CPT学生；
2：优选是EE,CS,CE,TE等理工科专业；
3：有相关测试或者开发经验者优先；
4：工作细致、有耐性，认真、负责；
5：需要能够讲中文，以便和中国工程师的沟通和交流；
实习内容
1）手机软件功能测试；
2）手机动态测试；
3）其他安排的日常工作；
实习时间：
1）正常上下班，每天８小时；
薪资待遇：10$/hour起，支持H1B
简历投递方式：
邮件发送给[email protected]

a*12010-12-02 08:12

2 楼

In its December 31, Year 1, balance sheet, Fleet Co. reported accounts
receivable
of $100,000 before allowance　for uncollectible accounts of $10,000. Credit
sales
during Year 2 were $611,000, and collections from customers,　excluding
recoveries, totaled $591,000. During Year 2, accounts receivable of $45,000
were
written off and　$17,000 were recovered. Fleet estimated that $15,000 of the
accounts receivable at December 31, Year 2, were　uncollectible. In its
December
31, Year 2, balance sheet, what amount should Fleet report as accounts
receivable
before allowance for uncollectible accounts?
a. $58,000
b. $67,000
c. $75,000
d. $82,000
Explanation
Choice "c" is correct. The question requires the determination of accounts
receivable before the allowance for
uncollectible accounts. The calculation of the accounts receivable balance
is:
B Beginning: A/R 1/1/Year 2 $100,000
A Additions: Credit sales 611,000
Recoveries 17,000
S Subtracts: Collections (591,000)
Collections (Recovery) (17,000)
Written-off A/R (45,000)
E Ending: A/R 12/31/Year 2 $ 75,000
为什么这个ｒｅｃｏｖｅｒｉｅｓ要加了再减阿？
另外，有很多题我看了解答还是不懂，大家如果有这种情况怎么处理呢？谢谢

d*62010-12-02 08:12

3 楼

When an already write-off account becomes collectable, Debit AR, Credit AR
allowance. When cash is collected, Debit Cash and Credit AR.
When an already write-off account becomes collectable, it is an judgment. It
may not eventually be paid.

a*12010-12-02 08:12

4 楼

thank you