Such as within 30 days (reasonable turnover days are set to 30 days), 30-60 days, 60- 120 days, 120 days or more, bad debts (no sales after 120 days). Detailed aging analysis is provided in the notes to the financial report on accounts receivable.
The longer the aging, the greater the possibility of bad debt losses. Aging analysis refers to a method to estimate the loss of bad debts according to the length of accounts receivable, also known as "aging analysis of accounts receivable".
For example:
Example: Company B's accounts receivable aging and estimated bad debt loss at the end of 20 1 1 are as follows:
Unit: Yuan.
Accounts receivable aging amount of accounts receivable, estimated loss (%), estimated loss amount.
Unexpired 20000, 1%, 200.
Overdue for less than 6 months, 10000, 3%, 300.
Overdue for more than 6 months, 6000, 5%, 300.
The total is 36000-800.
Assume that the bad debt reserve account balance of Company A at the beginning of 20 1 1 is the lender of 100, and calculate the bad debt reserve account balance of Company B at the end of 20 1 1.
Solution: The year-end balance of bad debt provision account 20 1 1 should be 800 yuan, and the credit balance of bad debt provision account 20 1 1 at the beginning of the year should be 100 yuan, so the provision for bad debts should be withdrawn in 201/year = 700 yuan.
Debit: Asset impairment is 700.
Loan: bad debt reserve 700.
Bad debt reserve account 20 1 1 The year-end balance is: 100+700=800 yuan, that is, the bad debt loss is estimated according to the length of accounts receivable.