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應(yīng)收賬款（Accounts receivable）
Accounts receivable are amounts currently owed by customers who have purchased goods and services on short- term credit. At the date of the credit sale， Account Receivable is debited and Sales Revenue is credited.Sometimes companies offer a cash discount （also called a sales discount） to encourage early payment by the customer and sales can be recorded at its gross amount or net of allowed discount amount.When credit is extended to customers， some uncollectible receivables are inevitable.
The operating expense methods of accounting for receivables that are believed to be uncollectibel the direct write-off method and the allowance method. Under the direct write-off method， uncollectible accounts are charged to expense in the period when they are discovered to be uncollectible . the major shortcoming of the direct write- off method is that credit losses are not matched off with related sales. Since generally accepted accounting principles proscribe that receivables be shown at the amount of the firm expect to collect， most businesses prefer the allowance method.Under the allowance method， companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.This procedure not only matched credit losses with related revenue， but also results in an estimated realizable amount for accounts receivable in the balance sheet at the end of the period.
應(yīng)收賬款是那些客戶以短期信貸購買商品或服務(wù)的金額合計(jì)數(shù)。在賒銷日內(nèi)，應(yīng)收賬款記為借方，銷售收入記為貸方。有的時候公司提高現(xiàn)金折扣（也叫做銷售折扣）來鼓勵客戶盡早還款，銷售以其總金額或允許的銷售折扣的凈額記錄。 當(dāng)信貸拓展到客戶，呆賬就不可避免。由于該收回的賬款未能回收（被稱為壞賬損失），壞賬費(fèi)用產(chǎn)生就不可避免。
壞賬損失賬務(wù)處理有兩種形式：直接沖銷法和備抵法。 使用直接沖銷法時，壞賬出現(xiàn)的當(dāng)期即作為費(fèi)用（沖減損益）。主要的缺點(diǎn)在于直接沖銷法使信貸損失無法與相關(guān)的銷售配比。因?yàn)榭偟臅?jì)準(zhǔn)則將禁止應(yīng)收賬款顯示在企業(yè)預(yù)期收入中，大多數(shù)企業(yè)選擇備抵法。 采用備抵法時，公司根據(jù)同期銷售產(chǎn)生的同比壞賬損失來預(yù)計(jì)產(chǎn)生壞賬費(fèi)用金額總數(shù)。這個過程不僅要求相關(guān)收入與貸款金額數(shù)配比，而且要求顯示在會計(jì)期末資產(chǎn)負(fù)債表中的以應(yīng)收賬款估計(jì)的合理費(fèi)用總額。
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