10 Bad Debts and
Provision for Bad Debts
and Discounts Allowed
呆帳和呆帳及銷貨折扣準備
Reference: Chapter 24 (p. 277)
參考書目：第24章 (p.301)
A Bad Debts 呆帳
• Definition: It is the • 定義：呆帳是債
amount of debt that the
debtor is unable to 務人無力償還的
repay. 債務。
• Accounting records: • 會計記錄：
Dr. Bad Debts
Cr. Debtors
借：呆帳
貸：應收帳款
Dr. Profit and Loss
Cr. Bad Debts
借：損益帳
貸：呆帳
Example: 例子：
• A Co. sold $100 • 甲公司向利先
goods to Mr. 生銷貨$100，
Lee. Mr. Lee
was insolvent. A 利先生無力償
Co. decided to 還債項。甲公
write off the 司決定將該欠
debt. 款撇消為呆帳。
Answer: 答案
Dr. Bad Debts $100 借：呆帳 $100
Cr. Debtors-Mr. Lee 貸：應收帳款–利先生
$100 $100
Dr. Profit and loss
$100 借：損益帳 $100
Cr. Bad debts $100 貸：呆帳 $100
• Exercise • 練習
B Co. sold $200 乙公司銷貨
goods to Mr. $200給張先生，
Cheung. Mr.
Cheung became
後來張先生破
bankrupt. B Co. 產了，乙公司
decided to write 決定將該欠款
off the debts. 撇消為呆帳。
• Answer • 答案
Dr. Bad Debts $200
Cr. Debtors: Mr. 借：呆帳 $200
Cheung $200
貸：應收帳款–張先生
$200
Dr. Profit and loss $200 借：損益帳 $200
Cr. Bad debts $200
貸：呆帳 $200
B Provision for Bad Debts
呆帳
• Definition: Provision • 定義：呆帳準備
for bad debts is an 顯示企業預計在
expense that
資產負債表編制
estimates the debts
likely to be bad. 當日不能收回的
應收帳款金額
• Calculation of
Provision for bad • 呆帳準備的計算：
debts 扣除呆帳後的應收帳款X ?%
(Debtors - Bad debts) X ?%
Calculation of Provision for Bad Debts
Debtors at the end Increase /
Year of the year (before Bad Provision for Decrease in Entries to record
ended 31 bad debts written debts bad debts Provision for the Provision for
December off written (1%) bad debts bad debts
off
$ $ $ $ $
20X5 30,400 200 Dr. Profit and loss 302
302 +302 Cr. Provision for bad debts
20X6 28,700 400 283 -19 Dr. Provision for bad debts
Cr. Profit and loss 19
20X7 45,900 600 453 +170 Dr. Profit and loss 170
Cr. Provision for bad debts
20X8 15,300 300 150 -303 Dr. Provision for bad debts
Cr. Profit and loss 303
• Increase in Provision • 呆帳準備增加的
for bad debts: 會計紀錄：
Dr. Profit and loss
Cr. Provision for bad
借：損益帳
debts 貸：呆帳準備
• Decrease in Provision
for bad debts: • 呆帳準備減少的
Dr. Provision for bad 會計紀錄：
debts 借：呆帳準備
Cr. Profit and loss
貸：損益帳
• Example 1 • 例子〈一〉
On 31 December 2008, 2008年12月31日，
the balance of debtors
應收帳款金額為
is $1,020. $20 debts is
needed to be written
$1 020，其中$20為
off. The rate of 呆帳，企業估計呆
provision for bad 帳準備為3%。
debts is 3%.
• Answer • 答案
Dr. Bad Debts $20 借：呆帳 $20
Cr. Debtors $20 貸：應收帳款 $20
Dr. Profit and loss $20 借：損益帳 $20
Cr. Bad Debts $20 貸：呆帳 $20
Dr. Profit and loss $30 借：損益帳 $30
Cr. Provision for bad 貸：呆帳準備(增加)$30
debts (Increase) $30
• Example 2 • 例子〈二〉
On 31 December 2008,
the balance of debtors 2008年12月31日，
is $2,040. $40 debts is 應收帳款金額為
needed to be written $2 040，其中$40
off. The rate of
provision for bad 為呆帳，上年度
debts is 3%. The 之呆帳準備為$70，
provision for bad 企業估計今年度
debts for last year was
之呆帳準備為3%。
$70.
• Answer • 答案
Dr. Bad Debts $40 借：呆帳 $40
Cr. Debtors $40 貸：應收帳款 $40
Dr. Profit and loss $40 借：損益帳 $40
Cr. Bad Debts $40 貸：呆帳 $40
Dr. Provision for bad 借：呆帳準備(減少)$10
debts (Decrease) $10 貸：損益帳 $10
Cr. Profit and loss $10
C Bad Debts and Provision for Bad
Debts Recording in Final Accounts
呆帳及呆帳準備於決算表的記錄
Profit and loss (extract) 損益帳(摘要)
$ $
$ $
Bad Debts Decrease in
Increase in Provision 呆帳準備
呆帳
Provision for bad (減少)
for bad debts 呆帳準備
debts (增加)
Balance Sheet (extract) 資產負債表(摘要)
$ $
流動資產 $ $
Current asset
Debtors 應收帳款
Less: (已扣除呆帳)
Provision for
bad debts 減:呆帳準備
Exercise 練習題
The debtors for Chong Ho 2005年12月31日，創好
Co. on 31 December 2005 公司的應收帳款為
was $10,200. $200 debts $10 200，其中$200撇
would be written off. The 銷為呆帳。該公司決定
company decided to 把扣除了呆帳後應收帳
provide 5% provision for 款的5%。
bad debts on the debtors
after deducting the bad
作業要求：
debts. 為創好公司編制2005年
You are required to prepare: 度以下帳戶：
(a) Provision for bad debts (a)呆帳準備
(b) Profit and loss (extract) (b)損益帳(摘要)
(c) Balance sheet (extract) (c)資產負債表(摘要)
D Provision for Discount Allowed
銷貨折扣準備
• Definition: • 定義：銷貨折
Provision for
discount allowed 扣準備顯示債
shows the 務人如在指定
estimated total 限期內付款而
amount which will
be deducted when 享有的現金折
debtors pay their 扣，企業將會
accounts within 少收的金額。
the credit period.
• Increase in Provision • 呆帳準備增加的會
for discounts allowed: 計紀錄：
Dr. Profit and loss 借：損益帳
Cr. Provision for
貸：銷貨折扣準備
discounts allowed
• Decrease in Provision • 呆帳準備減少的會
for discounts allowed : 計紀錄：
Dr. Provision for 借：銷貨折扣準備
discounts allowed
貸：損益帳
Cr. Profit and loss
Example 例子
The debtors for Ka Ka Co. 2008年12月31日，
was $4,000 on 31
December 2008. $200 家家公司的應收帳
provision for bad debts 款為$4000，以呆
would be provided for 帳準備則為$200，
2008. The company
made a provision for 銷貨折扣準備為
discounts allowed of 2% 2%。計算銷貨折
on the remaining debtors. 扣準備，並記錄於
Required: 帳戶內。
Show the Provision for
discount allowed A/C to
record the above
transaction.
• Answer • 答案
Dr. Profit and loss $76 借：損益帳 $76
Cr. Provision for bad 貸：銷貨折扣準備(增加)
debts (Increase) $76 $76
($4000-$200) X 2%
E Bad Debts Recovered 呆帳收回
• Definition: A debt • 定義：企業收回
written of in 已撇消之呆帳。
previous year to be
recovered in later
year.
Accounting records: 會計記錄：
1 Debts written off and 1 呆帳於同一年撇銷及收回
recovered in the same year 借：應收帳款
Dr. Debtors 貸：呆帳
Cr. Bad debts 借：現金 / 銀行存款
Dr. Cash / Bank 貸：應收帳款
Cr. Debtors
2 Debts written off and 2 呆帳於不同年度撇銷及收
recovered in different year 回
Dr. Debtors 借：應收帳款
Cr. Bad debts recovered 貸：呆帳收回
Dr. Cash / Bank 借：現金 / 銀行存款
Cr. Debtors 貸：應收帳款
Dr. Bad debts recovered 借：呆帳收回
Cr. Profit and loss 貸：損益帳
Example: 例子：
$200 bad debts 2005年12月31日
written off on 31 ，已撇消之應收
December 2006 was
recovered and
帳款$200於2006
received cash on 1 年7月1日收回現
July 2006. 金。
Example: 例子：
• Debts written off and 呆帳於不同年度撇銷
recovered in different 及收回
year
Dr. Debtors $200 借：應收帳款 $200
Cr. Bad debt $200 貸：呆帳收回 $200
recovered
借：現金 $200
Dr. Cash / Bank $200
貸：應收帳款 $200
Cr. Debtors $200
Dr. Bad debt $200 借：呆帳收回 $200
recovered 貸：損益帳 $200
Cr. Profit and loss 200