Re: 问一个credit，debit 的问题。 - 未名空间MITBBS历史存档

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Re: 问一个credit，debit 的问题。

Re: 问一个credit，debit 的问题。# Business - 商学院

A*l2002-12-22 08:12

1 楼

Prepaid expense belongs to asset,
Allowance for bad debt is liability.
Asset (left) = Liability + owner's equity (right)

p*t2002-12-22 08:12

2 楼

Prepaid expense is not actual an expense. It is an asset according to the
matching principle that the expense should be matched with the corresponding
revenue. Allowance for uncollectible accounts is a contra account to accounts
receivables.
It seems you did not read the book conscientiously. Study hard!
Good Luck for your study

【在 A***l 的大作中提到】

: Prepaid expense belongs to asset,
: Allowance for bad debt is liability.
: Asset (left) = Liability + owner's equity (right)

m*r2002-12-22 08:12

3 楼

谢谢先！
偶还没有上课，也没有书，所以问题比较蠢！请包含！
偶有个疑问：什么是 contra account? 偶查了偶手上的解释，不能帮偶理解。一并贴在
下面：
contra account
An account that records the reductions of another account. An example is
allowance for uncollectibles, which serves to keep track of the estimated
amounts of accounts receivable expected not to be collected.
纪录其他账目的减少的账目？坏账预提怎么能keep track of 预估不能兑现的accounts
receivable的数目？就算能，它怎么是纪录不能兑现的accounts receivable 的减少的
账目？
如果我们不考虑matching principle, 为什么prepaid expense不是expense的contra
account?
再谢！

accounts

【在 p****t 的大作中提到】

: Prepaid expense is not actual an expense. It is an asset according to the
: matching principle that the expense should be matched with the corresponding
: revenue. Allowance for uncollectible accounts is a contra account to accounts
: receivables.
: It seems you did not read the book conscientiously. Study hard!
: Good Luck for your study

l*n2002-12-22 08:12

4 楼

你的问题比较CONFUSING，好好看看书，尤其是看看会计分路是怎么作的。
1。 CONTRA ASSET IS NOT A ASSET。ALLOWANCE OF BAD DEBT IS A CONTRA ASSET。它
是根据帐龄分析法和回收率历史定一个比例，乘以当期应收，作预提。实际坏账发生
是，只冲预提准备金，不进费用了。但是在美国GAAP下，作税时是以坏账实际发生额
为准。
2。 PREPAID EXPENSES 是根据配比原则，如果不考虑，你的会计方法是CASH METHORD
而不是ACCRUAL METHORD。根据CASH MD，支付现金就是费用。

only
purchased
贴
预估不能兑现的accounts
少
the
debit?