黄若是 · 2024年11月04日
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.
题目的四个概念都没听说过，可以麻烦助教老师逐个解释一下含义和区别马
王园圆_品职助教 · 2024年11月04日
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。CFA涉及的主要就两项：“累计折旧”是"固定资产"的备抵账户，“坏账准备”是“应收账款”的备抵账户，还有其他一些减值准备。负债类的备抵账户CFA教材没有涉及，不需要掌握。
A的sales return是客户的退货，类似于那种7天无理由退货的商店在期间收到的退货，是需要减少当期的gross revenue的值的，而I/S表的第一行记录的，实际是gross revenue -sales return 后的net revenue的值
B的depreciation expense就是折旧费用，在固定资产那一章节是会学到的，每一期公司通过使用固定资产生产存货，就会将固定资产的价值的一部分转移到存货中去，这部分价值就是折旧费用，它会导致存货价值的增加而不是下降
C的累计折旧，就是每一期计算的折旧费用的加总，这种加总是会记录在B/S表的，作为固定资产原值gross PP&E 的备抵项目，公司实际计算固定资产的carrying value的时候，需要用gross PP&E减去累计折旧和其他费用计算得到的
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
