题目

At Dec.31,2010,Catu Co.reported the following information on its statement of financial position.
Accounts receivable :R$960,000
Less :Allowance for doubtful accounts 80,000
During 2011,the company had the following transactions related to receivables.
1.Sales on account
2.Sales returns and allowances
3.collections of accounts receivable
4.write-off of accounts receivable deemed uncollectible
5.recovery of bad debts previously written off as uncollectible
1.prepare the journal entries to record each of these five transactions.assume that no cash discounts were taken on the collections of accouts receivable.
2.enter the Jan.1,2011,balances in accounts receivable and allowance for doubtful accounts,post the entries to the two accounts(use T accounts),and determine the balances.
3.prepare the joural entry to record bad debts expense for 2011,assuming that an aging of accounts receivable indicates that expected bad debts are R$115,000
4.com

提问时间：2020-09-26

答案

于,2010年,Catu信息公司报告其财务状况的声明.
　　应收账款:R$960,000
LESS :备抵可疑帐户 80,000
在2011年,公司有以下事务相关的应收账款.
　　1.销售账户
　　2.销售回报和津贴
　　3.集合应收帐款的
　　4.应收帐款坏帐注销认定
　　5.收回的坏账冲销先前作为坏帐
　　问题
　　1.准备日记记录每个这五个事务.假设没有现金折扣的藏品被带到应收的服务费.
　　2.进入2011年1月1日起,余额应收账款和备抵可疑帐户,发布的条目两个帐户(使用T账户),确定平衡.
　　3.准备中国进入记录坏账费用为2011年,假设应收帐款的老龄化表明预期 R$115,000的坏账.
　　4.计算
上面的数据补充：
　　1.销售帐户 R$3200,000
　　2.年销售的回报和津贴 50,000
　　3.集合应收帐款的 2,810,000
　　4.应收帐款坏帐注销认定 90,000
　　5.复苏的坏账冲销先前作为坏帐 24,000
我对坏账的那部分不是很清楚,翻译出来给会做的前辈好了.