求教一个ACCA F3的问题,在线等！

首先，如果一家公司有doubtful debts，是不是：Dr irrecoverable expense

Cr allowance for receivables
如果是的话，然后doubtful debts变成bad debts了，是不是：1）先reverse掉，Dr allowance for receivables
Cr irrecoverable expense
2) Dr expense
Cr trade receivables

Yes and no.

Yes, to record the doubtful debt:
Dr irrecoverable expense
Cr allowance for receivables

Yes to record the bad debt:
Dr irrecoverable expense
Cr trade receivables

No, you don't need to reverse the allowance.
You COULD reverse the allowance if you want, but there's no need. Leave it.
  1. Wait until the end of the year.
  2. Decide what you want your new allowance to be. How much specific allowance? How much general allowance?
  3. Adjust last year's allowance to what you want it to be now. Maybe increase from last year's allowance. Maybe decrease.

Why do it this way? I guess because the allowance is based on judgement, not calculation. We judge how doubtful the debts are at the year end to decide how much to allow for.  Not just debit X, credit Y and there is your allowance.