[課業] 會計呆帳問題
甲公司X1年發生與應收帳款相關之交易如下:
1.銷貨(均為賒銷) $416,000
2.銷貨退回與折讓 $6,500
3.銷貨折扣(採總額法) $11,553
4.應收帳款收現(包括收回已沖銷數) $365,300
5.認列壞帳 $13,130
6.沖銷壞帳 $11,700
7.收回已沖銷壞帳 $3,130
問:若甲公司X1年應收帳款周轉率為3.1,則X1年期初應收帳款淨變現價值為何?
公職王的算法是:
假設期初AR淨變現價值為X,
則期末AR淨變現價值=X+416,000-6,500-11,553-362,170-13,130-3,130
=X+19,517
我的問題在於:不知道 $13,130 這數字怎麼來的? 而且$3,130 沖銷又收回,應該不
用處理吧?為什麼還需要減$3,130呢?
謝謝
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