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zhou · 2024年09月19日

请问这个知识点在哪里

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.

请问这个知识点在哪里

1 个答案

lynn_品职助教 · 2024年09月19日

嗨,从没放弃的小努力你好:


这个知识点没有单独讲过,但其实是基础知识


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


3.而B选项折旧费用是每一期的折旧,它是损益表IS上的科目。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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