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.
- 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?)
- 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!