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tuotuo1986 · 2018年12月16日

问一道题:NO.PZ2018062018000029 [ CFA I ]

备抵账户课程里目前没有,还会讲吗?

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案
已采纳答案

品职辅导员_小明 · 2018年12月17日

后面还会讲的,备抵账户其实就是资产的递减项,我可以总结一下,你需要记3个:

1. PPE的备抵账户是accumulated depreciation

2. DTA备抵账户是valuation allownace(这个是在税的那章有)

3. reveune的备抵账户是三包服务(换,退,保修)

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