提问～

问题如下：

Which of the following statements is most accurate?

选项：

A.

Depreciation is liabilities and accumulated depreciation is contra asset account used to offset some part of the value of property, plant, and equipment.

B.

Depreciation is expense and accumulated depreciation is contra asset account used to offset some part of the value of property, plant, and equipment.

C.

Depreciation is liabilities and accumulated depreciation is contra liabilities.

解释：

B is correct.

Depreciation is an expense and accumulated depreciation is a contra asset account used to offset some part of the value of property, plant, and equipment.

考点：财务报表科目

折旧(depreciation)是费用类科目，累计折旧(accumulated depreciation)是资产备抵科目，用来抵减资产原值。