On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )
A. Uncollectible accounts expense for the year
B. total of the accounts receivables written-off during the year
C. total estimated uncollectible accounts as of the end of the year
D. sum of all accounts that are past due.
答案:B
解析:题目翻译为:在资产负债表上,坏账准备的金额等于()
A.本年度的坏账费用
B.本年度应收账款冲销总额
C.截至年底估计的坏账总额
D.所有逾期账款的总和。
坏帐准备在资产负债表里没有单独设立科目,是通过应收账款科目来体现的。坏账准备是应收账款的备抵账户,资产负债表中应收账款项目应根据所属各明细科目的期末借方余额合计数减去坏账准备后的金额填列。“坏账准备”科目,核算应收款项的坏账准备计提、转销等情况。企业当期计提的坏账准备应当计入资产减值损失。“坏账准备”科目的贷方登记当期计提的坏账准备金额,借方登记实际发生的坏账损失冲减的坏账准备金额,期末余额一般在贷方,反映企业已计提但尚未转销的坏账准备。坏账准备可按以下公式计算:当期应计提的坏账准备=当期按应收款项计算应提坏账准备金-(或+)“坏账准备”科目的借贷方(或借方)余额