ACCA F3高频考点丨影响Trade receivables和Trade payables的所有...

来自 : www.chinaacca.org/exp/10...htm 发布时间：2021-03-25

站在整体的角度，F3财务会计就是将公司发生的交易通过Doubleentry bookkeeping system记录下来，最终编制成了财务报表。 这里给同学们整理了一下关于影响公司应收账款(Tradereceivables)和应付账款(Trade payables)的所有情况。以下罗列了所有的交易情况形成的会计分录。最重要的是明确区分交易会带来Tradereceivables or Trade payables的增加还是减少。 Tradereceivables 1.Creditsales DrTrade receivables Cr Sales 2.Customerpays for goods purchased on credit DrBank Cr Trade receivables 3.Customerobtains the settlement/cash discount from the business when pays for goodspurchased on credit DrDiscount allowed Cr Trade receivables 4.Customerreturns goods to the business DrSales return Cr Trade receivables 5.Thebusiness refunds the customer for the sales return if customer has paid beforereturning the goods DrTrade receivables Cr Bank 6.Interest chargedon customer for overdue accounts DrTrade receivables Cr Interest income 7.Contraentries DrTrade payables Cr Trade receivables 8.Dishournedcheque for the business received from credit customer DrTrade receivables Cr Bank 9.Write off irrecoverable debts(Bad debts) DrIrrecoverable debts expense(Bad debts) Cr Trade receivables 以T-account的形式出现
Tradepayables 1.Credit purchase DrPurchase Cr Trade payables 2.The business pays for goods purchased on credit DrTrade payables Cr Bank 3.The business obtains the settlement/cash discount fromthe supplier when pays for goods purchased on credit DrTrade payables Cr Discount received 4.The business returns goods to supplier DrTrade payables Cr Purchase return 5.The supplier refunds the business for the purchasereturn if the business has paid before returning the goods DrBank Cr Trade payables 6.Interest charged on the business for overdue accounts DrInterest expense Cr Trade payables 7.Contra entries DrTrade payables Cr Trade receivables 8.Dishournedcheque for the business paid to supplier DrBank Cr Trade payables 以T-account的形式出现

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