应收账款(Trade Receivables)应收账款是指企业在正常的经营过程中因销售商品、产品、提供劳务等业务,应向购买单位收取的款项,包括应由购买单位或接受劳务单位负担的税金、代购买方垫付的包装费各种运杂费等
ACCA干货—— 一分钟带你读懂应收账款
应收账款(Trade Receivables)应收账款是指企业在正常的经营过程中因销售商品、产品、提供劳务等业务,应向购买单位收取的款项,包括应由购买单位或接受劳务单位负担的税金、代购买方垫付的包装费各种运杂费等;此外,在有销售折扣的情况下,还应考虑商业折扣和现金折扣等因素 。
分录编写(会计处理)
销售商品时:
Dr |
Trade receivables |
XXX |
|
|
Cr |
Sales |
XXX |
收回款项:
Dr |
Cash |
XXX |
|
|
Cr |
Trade receivables |
XXX |
在做应收账款的分录时还要额外考虑折扣的情况,折扣分为两种:商业折扣和现金折扣:
A trade discount is a reduction in the list price of an article, given by a wholesaler or manufacturer to a retailer. It is often given in return for bulk purchase orders.
商业折扣,是指企业根据市场供需情况或针对不同的顾客,在商品标价上给予的扣除,是促销的一种手段。企业发生的应收账款在有商业折扣的情况下,应按扣除商业折扣后的金额入账,即商业折扣对会计核算不产生任何影响。举个例子:
Annie sells 10 tons of mine to Belly with the list price of $200 per ton, to strength the relationship; Annie gives him a 10% trade discount.
Customer (Belly) |
|||
Dr |
Purchase (200';10';90%) |
$1,800 |
|
|
Cr |
Trade payable |
$1,800 |
Supplier (Annie) |
|||
Dr |
Trade receivables (200';10';90%) |
$1,800 |
|
|
Cr |
Sales |
$1,800 |
Cash/settlement discount: a reduction in the amount payable in return for payment in cash, or within an agreed period.
现金折扣是指在销售商品收入金额确定的情况下,供应商为鼓励客户在规定的期限内早日付款而给与的优惠。
针对供应商而言,销售时确定对方是否采纳折扣依赖于与顾客之前的交易情况做出判断。
如果预期客户会采纳折扣,那么应收账款的金额是减去折扣的净值,在后期客户支付情况做不同那的分录对待;如果预期客户不会采纳折扣,那么先全额记录,后期客户的还款情况来调整应收账款的余额。举个例子:
B purchase goods from A at a price of $8000 and a offered a discount of 5% for payment within 10 days of the invoice date. Discount: 8000*5%=400
1) Expect to take up
Initial record: |
Dr Trade receivable 7600 |
|
Cr Sales 7600 |
If takes up : |
Dr Cash 7600 |
|
Cr Trade receivable 7600 |
If not take up: |
Dr Trade receivable 400 |
|
Cr Sales 400 |
|
Dr Cash 8000 |
|
Cr Trade receivable 8000 |
2) Not expect to take up
Initial record: |
Dr Trade receivable 8000 |
|
Cr Sales 8000 |
If takes up : |
Dr Cash 7600 |
|
Cr Trade receivable 7600 |
|
Dr Sales 400 |
|
Cr Trade receivable 400 |
If not take up: |
Dr Cash 8000 |
|
Cr Trade receivable 8000 |
Trade receivable应收账款这个科目你学会了吗?