If we have made a provision against doubtful debts of AED 500. After year end we received AED 200 what entry we will pass now?

1st entry - when amount received from customer: Receipt voucher, debit Bank A/c and credit Customer A/c AED200.

2nd entry - adjust this amount against provision for doubtful debts: Journal voucher, debit Provision for doubtful debts A/c and credit Bad debts expenses A/c AED200. (as bad debts recovered)  

No entry necessarily. A general provision may not be specific to indvidual debtors. Debtors need to be overall reassess to consider if the general doubtfull debts provision is reasonable.