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[会计] 请大神帮忙解决一下这个会计问题 [复制链接]

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发表于 2014-8-12 22:04:14 |只看该作者 |倒序浏览
本帖最后由 zxcvbn123 于 2014-8-12 22:06 编辑

Dynamic Limited had credit sales of $675,000 for March. Accounts receivable of $6,000 were determined to be worthless and were written off during March. Accounts receivable total $575,000 at 31 March. Management feels that based on past experience, approximately 2% of net credit sales will prove to be uncollectible.
Refer to the above data. Assuming Dynamic Limited uses the direct write-off method of accounting for uncollectible accounts, uncollectible accounts expense for March is:
A.$13,500.
B.$6,000.
C.$11,500.
D.$17,500.
Refer to the above data. Assuming Dynamic Limited uses the income statement approach (an allowance method) to account for uncollectible accounts, uncollectible accounts expense for March is:
A.$11,500.
B.$17,500.
C.$19,500.
D.$13,500.



Kennedy Company uses the balance sheet approach in estimating uncollectible accounts expense. The company prepares an adjusting entry to recognize this expense at the end of each month. During the month of July, the company wrote off a $3,500 receivable and made no recoveries of previous write-offs. Following the adjusting entry for July, the credit balance in the Allowance for Impairment was $3,000 larger than it was on 1 July. What amount of uncollectible account expense was recorded for July?
A.$2,500.
B.$1,000.
C.$1,500.
D.$3,500.
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沙发
发表于 2014-8-14 09:17:31 |只看该作者
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发表于 2014-8-14 13:28:39 |只看该作者
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RE: 请大神帮忙解决一下这个会计问题 [修改]
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请大神帮忙解决一下这个会计问题
https://bbs.gter.net/thread-1761959-1-1.html
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