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[一梦千寻] · 2022年06月20日

不明白为什么accumulated depreciation是contra account

  1. CFA I
  2. FRA

NO.PZ2018062018000029

问题如下：

Which of the following is most likely classified as contra asset account?

选项：

A.

sales returns

B.

depreciation expense

C.

accumulated depreciation

解释：

C is correct. A contra asset account is expected to have a credit on a related asset account. Depreciation expense and sales return are related to the accounts in income statement. Only accumulated depreciation is related to a long-lived asset.

  1. 不太理解contra account备抵账户到底是什么，老师讲的时候，没太听明白（就是用来记录坏账的？）
  2. 我知道A、B属于I/S，C属于B/S，但是也不能因为这一点，就说accumulated depreciation是contra account吧？？背后应该有更深的逻辑或理解，希望老师具体讲一下累计折旧为什么可以看做备抵账户


谢谢！

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已采纳答案

Kiko_品职助教 · 2022年06月20日

嗨，从没放弃的小努力你好：


1.contra asset account是资产的备抵账户，是用来抵减资产的账面价值的，属于BS上的科目。

2.累积折旧，是在资产的原值基础上抵减，递减后净额为账面净值。所以说accumulated depreciation是contra account

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