🧾 一、销售收入（Sales Revenue）
【1】净销售收入公式（Net Sales Revenue）
Net Sales Revenue = Gross Sales − Sales Returns and Allowances − Sales Discounts − Credit Card Discount 净销售收入 = 总销售额 − 销售退回及折让 − 销售折扣 − 信用卡手续费
💡 说明：反映企业实际获得的销售收入，是损益表“Sales Revenue”行的最终金额。
【2】分类构成（Decomposition of Net Sales）
Net Sales = Net Credit Sales + Net Credit Card Sales + Cash Sales 净销售收入 = 赊销净额 + 信用卡销售净额 + 现金销售额
(1) Net Credit Sales（赊销净额）
公式： Net Credit Sales = Credit Sales − Sales Returns and Allowances − Sales Discounts 赊销净额 = 赊销额 − 销售退回及折让 − 销售折扣
变形： Credit Sales = Net Credit Sales + Sales Returns and Allowances + Sales Discounts 赊销额 = 赊销净额 + 销售退回及折让 + 销售折扣
(2) Net Credit Card Sales（信用卡销售净额）
公式： Net Credit Card Sales = Credit Card Sales − Credit Card Discount 信用卡销售净额 = 信用卡销售额 − 信用卡手续费
变形： Credit Card Sales = Net Credit Card Sales + Credit Card Discount 信用卡销售额 = 信用卡净额 + 手续费
(3) Cash Sales（现金销售额）
公式： Cash Sales = Total Gross Sales − Credit Sales − Credit Card Sales 现金销售额 = 总销售额 − 赊销额 − 信用卡销售额
变形： Total Gross Sales = Cash Sales + Credit Sales + Credit Card Sales 总销售额 = 现金销售额 + 赊销额 + 信用卡销售额
💰 二、应收账款（Accounts Receivable, A/R）
【1】净变现价值（Net Realizable Value, NRV）
公式： NRV = Accounts Receivable − Allowance for Doubtful Accounts (AFDA) 可变现净值 = 应收账款总额 − 坏账准备
变形： AFDA = Accounts Receivable − NRV 坏账准备 = 应收账款 − 可变现净值
💡 说明：资产负债表上报告的“应收账款净额（Net Accounts Receivable）”即为 NRV。
【2】应收账款变动公式（A/R Movement）
主公式： Ending A/R = Beginning A/R + Credit Sales − Cash Collected from Customers − Write-offs
变形①（求现金收款额） Cash Collected from Customers = Beginning A/R + Credit Sales − Ending A/R − Write-offs
变形②（求赊销额） Credit Sales = Ending A/R − Beginning A/R + Cash Collected from Customers + Write-offs
💡 说明：通过这类公式可以求出期内赊销额或现金收款额，是编制现金流量表的重要依据。
📉 三、坏账准备（Allowance for Doubtful Accounts, AFDA）
【1】坏账准备期末余额（Ending Allowance）
公式： Ending AFDA = Beginning AFDA + Bad Debt Expense − Write-offs + Recoveries
变形①（求坏账费用） Bad Debt Expense = Ending AFDA − Beginning AFDA + Write-offs − Recoveries
变形②（求核销额） Write-offs = Beginning AFDA + Bad Debt Expense + Recoveries − Ending AFDA
变形③（求收回额） Recoveries = Ending AFDA − Beginning AFDA − Bad Debt Expense + Write-offs
【2】坏账相关分录（Journal Entries）
| 业务环节 | 借方 (Debit) | 贷方 (Credit) | 中文说明 |
|---|---|---|---|
| 确认坏账费用 | Bad Debt Expense | Allowance for Doubtful Accounts | 计提坏账准备 |
| 核销无法收回账款 | Allowance for Doubtful Accounts | Accounts Receivable | 核销账款 |
| 坏账收回（第一步：恢复账款） | Accounts Receivable | Allowance for Doubtful Accounts | 恢复应收账款 |
| 坏账收回（第二步：收到现金） | Cash | Accounts Receivable | 实际收回款项 |
🔄 四、总逻辑关系链（完整框架）
| 模块 | 英文公式 | 中文说明 |
|---|---|---|
| 销售收入 | Net Sales = Gross Sales − Returns − Discounts − Fees | 净销售收入计算 |
| 销售分解 | Net Sales = Net Credit Sales + Net Credit Card Sales + Cash Sales | 各类销售构成 |
| 应收账款 | Ending A/R = Beg A/R + Credit Sales − Cash Collected − Write-offs | 应收账款变化 |
| 坏账准备 | Ending AFDA = Beg AFDA + Bad Debt Exp − Write-offs + Recoveries | 坏账准备变化 |
| 资产呈现 | NRV = A/R − AFDA | 可变现净值（报表列示） |
| 收现分析 | Cash Collected = Beg A/R + Credit Sales − End A/R − Write-offs | 从应收账款反推现金流 |
| 坏账分析 | Bad Debt Exp = End AFDA − Beg AFDA + Write-offs − Recoveries | 从AFDA变化求费用 |