ACCA考试科目 F3丨 关于影响Trade receivables和Trade payables的所有情况
这一块内容是考试重点也是高频考点，通常以选择题形式出现，所占考试分值大概在4到6分。小编再送一个考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频
站在整体的角度，F3财务会计就是将公司发生的交易通过Doubleentry bookkeeping system记录下来，最终编制成了财务报表。
这里给同学们整理了一下关于影响公司应收账款(Tradereceivables)和应付账款(Trade payables)的所有情况。以下罗列了所有的交易情况形成的会计分录。最重要的是明确区分交易会带来Tradereceivables or Trade payables的增加还是减少。
Tradereceivables
1. Creditsales
DrTrade receivables
Cr Sales
2. Customerpays for goods purchased on credit
DrBank
Cr Trade receivables
3. Customerobtains the settlement/cash discount from the business when pays for goodspurchased on credit
DrDiscount allowed
Cr Trade receivables
4. Customerreturns goods to the business
DrSales return
Cr Trade receivables
5. Thebusiness refunds the customer for the sales return if customer has paid beforereturning the goods
DrTrade receivables
Cr Bank
6. Interest chargedon customer for overdue accounts
DrTrade receivables
Cr Interest income
7. Contraentries
DrTrade payables
Cr Trade receivables
8. Dishournedcheque for the business received from credit customer
DrTrade receivables
Cr Bank
9. Write off irrecoverable debts (Bad debts)
DrIrrecoverable debts expense (Bad debts)
Cr Trade receivables
Tradepayables
1. Credit purchase
DrPurchase
Cr Trade payables
2. The business pays for goods purchased on credit
DrTrade payables
Cr Bank
3. The business obtains the settlement/cash discount fromthe supplier when pays for goods purchased on credit
DrTrade payables
Cr Discount received
4. The business returns goods to supplier
DrTrade payables
Cr Purchase return
5. The supplier refunds the business for the purchasereturn if the business has paid before returning the goods
DrBank
Cr Trade payables
6. Interest charged on the business for overdue accounts
DrInterest expense
Cr Trade payables
7. Contra entries
DrTrade payables
Cr Trade receivables
8. Dishournedcheque for the business paid to supplier
DrBank
Cr Trade payables
