🧾 Problem 1 — Aurora Fashion Co. (December 2025)

Problem Statement — Aurora Fashion Co. (December 2025) Aurora Fashion Co. sells clothes on credit. At the beginning of December, its Accounts Receivable balance was $30,000\ast \ast ,andthe\ast \ast AllowanceforDoubtfulAccounts\ast \ast hada\ast \ast$600 credit balance. During December, the following occurred:

1. The company made credit sales totaling $50,000.
2. On December 20, a customer with a $1,200 balance was confirmed bankrupt; the account was written off.
3. At December 31, Aurora estimates 4% of the ending accounts receivable will be uncollectible.

Required: Prepare the following (in order): (1) Journal entries for all bad debt–related transactions. (2) Adjusting entry at December 31, 2025. (3) Show how Accounts Receivable and Allowance appear on the Balance Sheet. (4) Show how Bad Debt Expense appears on the Income Statement. (5) Explain how these affect total assets and net income.

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📖 点击查看翻译

题干——极光时尚公司（2025年12月） 极光时尚公司赊销服装。12月初，应收账款余额为 30,000 美元，坏账准备（贷方）为 600 美元。 12月期间发生以下事项： 1 赊销金额共计 50,000 美元； 2 12月20日，一位欠款 1,200 美元 的客户破产，被确认为坏账； 3 截至12月31日，公司估计 期末应收账款的 4% 将无法收回。

要求： 编制以下内容： （1）坏账相关的会计分录； （2）12月31日的期末调整分录； （3）资产负债表中应收账款与坏账准备的列示； （4）利润表中坏账费用的列示； （5）解释这些项目对资产总额与净利润的影响。

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📖 点击查看答案

(1) Journal Entries

Dec. 20 — Write-off of customer account 借：Allowance for Doubtful Accounts 1,200 贷：Accounts Receivable 1,200 （核销无法收回的应收账款）

Dec. 31 — Adjusting Entry (estimate 4%) 期末应收账款 = 30,000 + 50,000 − 1,200 = 78,800 预计坏账 = 78,800 × 4% = 3,152 调整额 = 3,152 −（期初贷方600 − 核销1,200）= 3,152 + 600 = 3,752

借：Bad Debt Expense 3,752 贷：Allowance for Doubtful Accounts 3,752

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(2) Adjusted T-Accounts (Summary)

Accounts Receivable

Debit	Credit	Balance
期初 30,000	核销 1,200
销售 50,000		78,800

Allowance for Doubtful Accounts

Debit	Credit	Balance
核销 1,200	期初余额 600
	调整分录 3,752	3,152 (贷方)

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(3) Balance Sheet (excerpt)

Aurora Fashion Co. — Balance Sheet (Dec. 31, 2025)

Assets	Amount (USD)
Accounts Receivable	78,800
Less: Allowance for Doubtful Accounts	(3,152)
Net Accounts Receivable	75,648

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(4) Income Statement (excerpt)

Aurora Fashion Co. — Income Statement (Dec. 2025)

Expense	Amount (USD)
Bad Debt Expense	3,752

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(5) Impact Summary

• Total Assets ↓ 3,752（因为坏账准备增加，减少净应收账款）
• Net Income ↓ 3,752（因为确认坏账费用）
• 核销时不影响利润，只调整资产结构；
• 调整分录时影响利润表与资产负债表同步变化。

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📝 点击查看解析

🔹 Step 1 — Background 背景

坏账产生于赊销，应在销售期间估计其损失。 Aurora Fashion 按期末应收账款的4%估计坏账，遵循配比原则（Matching Principle）与可变现净值原则（NRV Principle）。

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🔹 Step 2 — Mechanism 机制

坏账准备（Allowance）是抵减资产账户（Contra-Asset），用于抵减A/R余额； **坏账费用（Bad Debt Expense）**计入当期损益表。

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🔹 Step 3 — Diagram / Math 图式与计算

期末应收账款 = 期初 + 销售 − 核销 = 30,000 + 50,000 − 1,200 = 78,800 坏账准备目标余额 = 78,800 × 4% = 3,152 期初贷方600 → 核销后变借方600 所需调整 = 3,152 + 600 = 3,752

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🔹 Step 4 — Case 案例解释

Aurora 通过调整分录提前反映坏账风险，使资产负债表净额真实、利润表费用合理。

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🔹 Step 5 — Decision 决策

核销后应收账款净值保持不变（Slide 36 所示原理）； 调整时一次性确认费用，避免未来利润波动。

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🔹 Step 6 — Limits 局限

估计法依赖历史数据，若市场或客户结构变化，估计可能失准。

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✅ Conclusion 总结

坏账处理流程： 1 赊销确认收入； 2 期末估计坏账并计提准备； 3 实际核销不影响利润； 4 资产负债表反映净应收额； 5 利润表反映坏账费用。

→ 保证收入与费用配比，资产净值真实，利润反映合理。

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🧾 Problem 2 — Nova Apparel Ltd. (December 2025)

Problem Statement — Nova Apparel Ltd. (December 2025) At December 1, 2025, Nova Apparel had Accounts Receivable (A/R) $40,000\ast \ast andan\ast \ast AllowanceforDoubtfulAccounts(AFDA)$1,000 (credit). During December:

1. Nova made credit sales of $60,000\ast \ast andcollected\ast \ast$55,000 from customers.
2. On Dec 12, Nova wrote off a specific customer balance of $1,800 as uncollectible.
3. On Dec 20, a customer whose account had been written off in September unexpectedly paid $500 (a recovery).
4. On Dec 31, Nova estimates uncollectible accounts at 5% of ending A/R (aging method).

Required: (1) Prepare all journal entries related to bad debts (including write-off, recovery, and year-end adjusting entry). (2) Compute the ending A/R and the desired AFDA at Dec 31. (3) Show Balance Sheet presentation of A/R (gross, allowance, net). (4) Show Income Statement presentation of Bad Debt Expense for December. (5) Briefly explain the effect on Total Assets and Net Income for December.

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题干——诺瓦服饰有限公司（2025年12月） 2025年12月1日，A/R 余额 $40,000\ast \ast ，坏账准备（贷方）\ast \ast$1,000。12月期间： 1）赊销 $60,000\ast \ast ，收现\ast \ast$55,000； 2）12月12日核销一笔 $1,800\ast \ast 的应收账款；3）\ast \ast 12月20日\ast \ast ，一笔\ast \ast 9月已核销\ast \ast 的欠款意外收回\ast \ast$500（发生“坏账恢复”两步分录）； 4）12月31日按**期末A/R的5%**计提坏账准备（账龄法）。 要求：编制坏账相关全部分录；计算期末A/R与目标坏账准备；列示资产负债表与当月利润表相关项目；说明对资产总额与净利润的影响。

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📖 点击查看答案

(1) Journal Entries (Bad-debt related)

a. Credit sales and cash collection (for A/R rollforward) Dec (various) Dr. Accounts Receivable …… 60,000     Cr. Sales Revenue …………… 60,000 Cash collections (not a bad-debt entry, but affects A/R): Dr. Cash ………………………… 55,000     Cr. Accounts Receivable …… 55,000

b. Write-off of a specific account (Dec 12) Dr. Allowance for Doubtful Accounts …… 1,800     Cr. Accounts Receivable …………………… 1,800 Write off a confirmed uncollectible balance; no effect on profit or total assets.

c. Recovery of an account previously written off (Dec 20, two-step) Dr. Accounts Receivable …………………… 500     Cr. Allowance for Doubtful Accounts …… 500 Dr. Cash ………………………………………… 500     Cr. Accounts Receivable …………………… 500 Reinstate the account, then record cash collection; no effect on profit.

d. Year-end adjusting entry (Dec 31, aging/NRV method) A/R rollforward (ending gross A/R): Beginning 40,000 + Credit sales 60,000 − Cash collections 55,000 − Write-off 1,800 = $43,200\ast \ast \ast \ast DesiredAFDA(5$2,160 Current AFDA balance before adjustment: Start $1,000(credit)\to Write-off(debit)$1,800 → balance **$800(debit)\ast \ast \to Recoverystep1(credit)$500 → balance $300(debit)\ast \ast \ast \ast Requiredadjustmenttoreach$2,160 (credit): $2,160(desiredcredit)+$300 (existing debit) = $2,460 (credit)

Adjusting entry: Dr. Bad Debt Expense …………………………… 2,460     Cr. Allowance for Doubtful Accounts …… 2,460

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(2) Ending A/R and Desired AFDA

• Ending A/R (gross) = $43,200
• Desired AFDA (5% of A/R) = $2,160 (credit)

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(3) Balance Sheet (excerpt, Dec 31, 2025)

Accounts Receivable ………………………… $43,200\ast \ast Less:AllowanceforDoubtfulAccounts\ast \ast \dots \dots (2,160)\ast \ast NetAccountsReceivable(NRV)\ast \ast \dots \dots \dots \dots \dots \ast \ast$41,040**

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(4) Income Statement (December 2025, excerpt)

Bad Debt Expense …………………………… $2,460

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(5) Effects on Total Assets and Net Income (December)

• Total Assets decrease by $2,460 (higher AFDA reduces NRV of A/R).
• Net Income decreases by $2,460 (recognition of Bad Debt Expense).
• The write-off and recovery have no impact on profit or total assets (they shift balances between A/R and AFDA or A/R and Cash).

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(Add) T-Accounts (summary)

Accounts Receivable — Beg 40,000; +Sales 60,000; −Cash 55,000; −WO 1,800; +Recover(Reinstate) 500; −Recover(Cash) 500 → End 43,200 Allowance for Doubtful Accounts — Beg Cr 1,000; −WO 1,800 (Dr); +Recover 500 (Cr); +Adj 2,460 (Cr) → End Cr 2,160 Bad Debt Expense (Dec) — 2,460 (closing to income summary at period-end)

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📝 点击查看解析

一、核心原则（中文）

• 配比原则：与赊销相关的损失应在同一期间确认 → 期末按“账龄法/可变现净值”计提坏账费用。
• 可变现净值（NRV）：A/R 以“应收账款 − 坏账准备”的净额列示，更接近实际可收回金额。
• 坏账准备（AFDA）：抵减资产账户，不直接体现在利润表中，而是抵减A/R 形成净额。

二、完整流程（四步） 1）赊销：增加A/R 与收入； 2）期中核销：借记坏账准备、贷记A/R（不影响利润与资产总额）； 3）坏账恢复（两步）：先恢复A/R/坏账准备，再收现抵A/R（不影响利润）； 4）期末计提：借坏账费用、贷坏账准备（本期唯一影响利润与资产净额的坏账环节）。

三、关键计算

• 期末A/R：40,000 + 60,000 − 55,000 − 1,800 = 43,200；
• 目标坏账准备：43,200 × 5% = 2,160（贷）；
• 计提额：因坏账准备在计提前为 借方300（1,000贷 − 1,800借 + 500贷 = 借300）， 故需补至贷方2,160：2,160 + 300 = 2,460（借费用、贷准备）。

四、报表联动

• 资产负债表：A/R（43,200）− 坏账准备（2,160）= 净A/R 41,040；
• 利润表：坏账费用 2,460 计入本期费用 → 净利润下降2,460；
• 现金流量表：坏账费用属于非现金项目，本期不直接影响现金（间接法下会在经营活动中调回）。

五、结论

• “核销/恢复”只改变资产结构，不动利润与资产总额；
• “期末计提”同步影响利润表（费用↑）与资产负债表（净资产↓），确保配比与净额列示的会计目标达成。

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🧾 题目三：以利润表为基础（赊销百分比法）

Question (EN): At the end of 2024, Yoko Company reported total credit sales of $500,000.Basedonpastexperience,2$600.

Required:

1. Record the adjusting entry for bad debts at year-end.
2. Show the relevant sections of the Income Statement and Balance Sheet after adjustment.

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📖 点击查看翻译

题干翻译： 截至2024年末，Yoko公司当年的赊销总额为$500,000。根据以往经验，约有2$600的贷方余额。

要求：

1. 编制年末坏账调整分录。
2. 列示调整后利润表与资产负债表相关部分。

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📖 点击查看答案

1 调整分录（Journal Entry）：

Debit: Bad Debt Expense .............. 10,000  
    Credit: Allowance for Doubtful Accounts ....... 10,000

（2% × 500,000 = 10,000）

2 利润表（Income Statement）节选：

项目	金额
Sales Revenue	500,000
Less: Bad Debt Expense	(10,000)
Net Income (部分)	↓减少10,000

3 资产负债表（Balance Sheet）节选：

项目	金额
Accounts Receivable	100,000 (示例)
Less: Allowance for Doubtful Accounts	(10,600) (600 + 10,000)
Net Accounts Receivable	89,400

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📝 点击查看解析

六步解析： 1 背景（Background）： 赊销百分比法以收入为基础，遵循配比原则（Matching Principle），使费用与本期收入对应。 2 机制（Mechanism）： 直接用赊销额 × 预计坏账率计算当期坏账费用。 3 图式（Formula）： Bad Debt Expense = Credit Sales × Estimated % = 500,000 × 2% = 10,000 4 案例（Case）： 因本期赊销活动带来风险，应计费用10,000。 5 决策（Decision）： 调整分录增加费用10,000、增加坏账准备10,000。 6 局限（Limits）： 未反映具体客户信用，仅反映整体风险。

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🧾 题目四：以资产负债表为基础（应收账款余额百分比法）

Question (EN): On December 31, 2024, Lily Company’s Accounts Receivable balance is $120,000.Thecompanyestimatesthat5$800.

Required:

1. Record the adjusting entry.
2. Show the relevant Income Statement and Balance Sheet sections.

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📖 点击查看翻译

题干翻译： 截至2024年12月31日，Lily公司的应收账款余额为$120,000。公司预计有5$800的借方余额。

要求：

1. 编制调整分录。
2. 列示调整后利润表与资产负债表节选。

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📖 点击查看答案

1 调整分录（Journal Entry）：

Debit: Bad Debt Expense .............. 6,800  
    Credit: Allowance for Doubtful Accounts ....... 6,800

说明： 目标坏账准备 = 120,000 × 5% = 6,000 当前余额 = 借方 800 → 调整额 = 6,000 + 800 = 6,800

2 利润表（Income Statement）节选：

项目	金额
Sales Revenue	XXXX
Less: Bad Debt Expense	(6,800)
Net Income (部分)	↓减少6,800

3 资产负债表（Balance Sheet）节选：

项目	金额
Accounts Receivable	120,000
Less: Allowance for Doubtful Accounts	(6,000)
Net Accounts Receivable	114,000

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📝 点击查看解析

六步解析： 1 背景： 以资产负债表为基础时，重点是资产的可收回性。 2 机制： 调整使坏账准备的期末余额等于预计坏账额。 3 计算： 应有余额 = 120,000 × 5% = 6,000 当前为借方800 → 需调整6,800。 4 图式： Bad Debt Expense ↑ 6,800；Allowance ↑ 6,800。 5 决策： 增加本期费用，反映新风险。 6 局限： 不能反映不同客户风险差异，只反映整体比例。

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🧾 题目五：以资产负债表为基础（应收账款账龄分析法）

Question (EN): The following is the aging schedule of Accounts Receivable for Rose Company on December 31, 2024:

Age Category	Amount	Estimated % Uncollectible
0–30 days	50,000	2%
31–60 days	30,000	5%
Over 60 days	20,000	10%

Before adjustment, the Allowance for Doubtful Accounts has a credit balance of $1,000.

Required:

1. Prepare the adjusting entry.
2. Show the related sections of the Income Statement and Balance Sheet.

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📖 点击查看翻译

题干翻译： 下表为Rose公司2024年12月31日的应收账款账龄分析表：

账龄区间	金额	预计无法收回百分比
0–30天	50,000	2%
31–60天	30,000	5%
超过60天	20,000	10%

调整前坏账准备账户有$1,000的贷方余额。

要求：

1. 编制调整分录。
2. 列示调整后利润表与资产负债表节选。

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📖 点击查看答案

1 计算：

区间	金额	坏账率	预计坏账额
0–30天	50,000	2%	1,000
31–60天	30,000	5%	1,500
超过60天	20,000	10%	2,000
合计	100,000		4,500

调整前余额 = 贷方 1,000 → 调整额 = 4,500 − 1,000 = 3,500

2 调整分录（Journal Entry）：

Debit: Bad Debt Expense .............. 3,500  
    Credit: Allowance for Doubtful Accounts ....... 3,500

3 利润表（Income Statement）节选：

项目	金额
Sales Revenue	XXXX
Less: Bad Debt Expense	(3,500)
Net Income (部分)	↓减少3,500

4 资产负债表（Balance Sheet）节选：

项目	金额
Accounts Receivable	100,000
Less: Allowance for Doubtful Accounts	(4,500)
Net Accounts Receivable	95,500

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📝 点击查看解析

六步解析： 1 背景： 账龄分析法反映不同账龄的风险差异，更精确。 2 机制： 各时间段单独估计坏账率，求和得到目标准备额。 3 图式： Total Estimated = 1,000 + 1,500 + 2,000 = 4,500 调整额 = 4,500 − 1,000 = 3,500。 4 案例： 越久未收回的账，风险越高。 5 决策： 以风险分层方式计提坏账。 6 局限： 估计仍基于经验，未必反映突发信用风险。

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