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SEVEN澤🐻 · 2023年12月17日

没太看懂该问题

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.

没太理解这个问题问的是啥

1 个答案

王园圆_品职助教 · 2023年12月17日

同学你好,本题最重要的就是理解“contract asset account”——这是指的备抵账户,也就是某个资产负债表下的资产科目的抵减项

因为一定要是资产科目,所以A和B其实都是I/S表科目,就已经都排除了,只能选C

C是累计折旧科目,一般资产负债表会有“固定资产原值”这个科目,然后再有一个“累计折旧”科目。通过资产原值-累计折旧,就可以得到现在资产的实际价值了


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