Bk.Z · 2023年09月20日
NO.PZ2018062018000029
问题如下：
Which of the following is most likely classified as contract asset account?
选项：
A.
sales returns
B.
depreciation expense
C.
accumulated depreciation
解释：
C is correct. A contract 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.
请问这个知识点具体是哪一块的，没有什么印象…
lynn_品职助教 · 2023年09月21日
嗨，爱思考的PZer你好：
这里题目写错了，是contra asset account，即资产的备抵账户，是用来抵减资产的账面价值的，属于BS上的科目。
教材没有一个单独的概念讲备抵账户，只是在不同资产处提到了。
举几个栗子：存货跌价准备，inventory devalue provision。
本题的累积折旧，是在资产的原值基础上抵减，净额为账面净值。因此PPE的备抵账户是accumulated depreciation
所以C说accumulated depreciation是contra account是对的。
还有后面会学到的，DTA备抵账户是valuation allownace(这个是在税的那章有）
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
Travel、 · 2023年12月08日
三个月前就发现写错了，为什么不改成正确的呢？
NO.PZ2018062018000029 问题如下 Whiof the following is most likely classifiecontra asset account? A.sales returns B.preciation expense C.accumulatepreciation C is correct. A contra asset account is expecteto have a cret on a relateasset account. preciation expense ansales return are relateto the accounts in income statement. Only accumulatepreciation is relateto a long-liveasset. 请问这个知识点在哪里
NO.PZ2018062018000029 问题如下 Whiof the following is most likely classifiecontraasset account? A.sales returns B.preciation expense C.accumulatepreciation C is correct. A contraasset account is expecteto have a cret on a relateasset account. preciation expense ansales return are relateto the accounts in income statement. Only accumulatepreciation is relateto a long-liveasset. 这个Mole里，老师有讲到一个例子，产品销售100件，退回20件的例子。 里面涉及到两个会计科目 gooright to return ansales return. 我老师会将此题与这两个概念混合，可以请老师再理理吗？ 谢谢
NO.PZ2018062018000029 问题如下 Whiof the following is most likely classifiecontraasset account? A.sales returns B.preciation expense C.accumulatepreciation C is correct. A contraasset account is expecteto have a cret on a relateasset account. preciation expense ansales return are relateto the accounts in income statement. Only accumulatepreciation is relateto a long-liveasset. 请问怎么区分
NO.PZ2018062018000029问题如下 Whiof the following is most likely classifiecontraasset account? A.sales returnsB.preciation expenseC.accumulatepreciation C is correct. A contraasset account is expecteto have a cret on a relateasset account. preciation expense ansales return are relateto the accounts in income statement. Only accumulatepreciation is relateto a long-liveasset. 没太理解这个问题问的是啥
