When customers make purchases on credit, you expect them to pay you. If they don’t, it can be frustrating and hurt your business. You need to know how to write off bad debt when this happens.
What is bad debt?
债务是有人欠你的金钱的时候，但债务变得毫无价值（除了什么），因为你不能收集它。两家企业和个人都可以承担债务不良债务。
债务不良债务是您与业务相关活动产生的债务。你不能收集债务，但你以前在你的书中报告过它总收入。以下是您可能产生糟糕债务的方式：
- 向客户提供信用销售
- 向客户和供应商贷款
- 商业贷款保证
Generally, the number one reason a business has a bad debt is because they sold a good or service to a customer on credit, and the customer never paid. With credit, a customer receives their good or service and later receives an invoice for the amount they owe.
How to write off bad debt
会计for bad debt expenses can be time-consuming and costly. If you use应计会计，你标记欠款应收账款。帐户s receivable is money someone owes you.
When money owed to you becomes a bad debt, you need to write it off. Writing it off means adjusting your books to represent the real amounts of your current accounts.
要注销坏账,需要to remove it from the amount in your accounts receivable. Yourbusiness balance sheet将受到债务不良的影响。您可以使用两种方法来注销一个糟糕的帐户：
- 直接注销方法
- 备抵法
直接注销方法
The direct write-off method takes place after the account receivable was recorded. You must credit the accounts receivable and debit the bad debts expense to write it off.
| Date | 帐户 | Notes | 借方 | Credit |
|---|---|---|---|---|
| 4/3 | 帐户s Receivable 存货 |
销售给客户 | 4,000 | 4,000 |
| 12/2 | 糟糕的债务费用 帐户s Receivable |
缺乏客户付款 | 4,000 | 4,000 |
备抵法
通过允许方法，您预测您不会从所有客户那里收到信用销售付款。结果，您借记债务费用和信贷差津贴含义。When there is a bad debt, you will credit accounts receivable and debit allowance for doubtful accounts.
您可以从前几年使用您的债务不良率，以确定为您的债务储备留出留出的金额。例如，去年你带来了30,000美元，但你卖了价值40,000美元的商品。在津贴方法下，您可以预测25％的利润将是糟糕的债务。
| Date | 帐户 | Notes | 借方 | Credit |
|---|---|---|---|---|
| 4/3 | 糟糕的债务费用 Allowance for Doubtful Accounts |
销售给客户 | 4,000 | 4,000 |
| 12/2 | Allowance for Doubtful Accounts 帐户s Receivable |
缺乏客户付款 | 4,000 | 4,000 |
津贴方法旨在提高书籍的准确性，以便您预计您的价格比您的资金更多。
如何申请税收不良债务
如果您的总收入包含糟糕的债务，您可以使用特定的收费方法或非自由度 - 体验方法向IRS申请IRS。这会减少你的应纳税额。在大多数情况下，您需要使用特定的充电方法。
Specific charge-off method
在这种方法下，您可以扣除部分或完全毫无价值的糟糕债务。部分毫无价值意味着债务人支付了他们欠款的一部分。完全毫无价值意味着债务人一无所获。对于两者来说，你可以期待你不会收到任何欠款。您只能扣除您在书籍上折扣的金额。
您只能通过一定的截止日期偿还债务不良债务。对于一个完全无价值的债务，您需要从原始退货到期日或从支付税后的原始退货到期日或两年内提交，以稍后以较晚者为准。
For a partly worthless debt, file your claim by three years after filing the original return or two years from when you paid the tax, whichever is later.
要宣称坏账，文件之一是以下形式：
- 表格1040x：唯一的所有者
- Form 1120X: Corporation
- 表格1120S：公司
- 表格1065x（纸张）或表格1065（电子）：合作伙伴关系
Nonaccrual-experience method
您可以使用此方法如果您使用权衡会计，则在前几年的总收入中平均不到500万美元，并提供服务vwin.com ，精算科学，建筑，咨询，工程，健康，法律或表演艺术。
有关更多信息，请咨询美国国税局。
如何减少糟糕的债务
对于提供服务或销售信用商品的业务，债务不良可能是不可避免的。但是，有些步骤可以接受reduce bad debts。
为客户提供信用的商品和服务是一种销售大量的好方法，但如果客户从未支付费用，它最终可能会花费。您可以决定不提供信用，或者您可以学会该做什么客户不会付钱you.
如果你决定继续offering credit to customers，您可能会考虑更改付款条款。确保客户在您的付款到期时理解您的付款时。发送付款提醒并联系到迟到的客户。
当您拨打大型销售并不收到付款时，您甚至可以雇用收集机构。
您无法总是控制债务不良，但您可以通过追求付款来确保它们不太频繁地发生。
Effects of bad debt on a company
Bad debt can be harmful to your business, especially if it happens frequently. Not being able to collect payments when you provide a good or service can slow down your cash flow. And, it can make your商业底线消极的。
Cash flow is the money that goes in and out of your business. If you spend more than you receive, your company will have negative cash flow. When you give a customer a good or service, you are spending money on thecost of goods sold（COGS）但没有收到任何回报。
Let’s say you own a company that sells copy machines. You sell one to a customer for $2,500, but they do not pay immediately. You send out invoices to no avail. You included $2,500 in your gross income, but you now need to write off the bad debt, which decreases your cash flow by $2,500.
为了帮助避免遭受不良债务，跟踪您的业务资金。爱国者的在线vwin055 允许您创建和发送发票，跟踪欠您的款项，并记录付款。这样，您可以留在债务人之上。今天免费尝试！
这并非旨在作为法律建议;有关更多信息，请click here.