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PaisleyPPx · 2020年01月05日

问一道题: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.

老师 这个视频里好像没有提到?能解释一下吗?

1 个答案

Olive_品职助教 · 2020年01月06日

嗨,努力学习的PZer你好:


contra asset account是资产的备抵账户,是用来抵减资产的账面价值的,比如累积折旧,是在资产的原值基础上抵减,递减后净额为账面净值。A选项和B选项都是损益表中的数字,不符合备抵账户的定义。老师在讲revenue recognition一节的时候是讲过Contra account的,还有一个典型备抵账户是坏账准备Doubtful Accounts,在基础班讲义第114页。


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努力的时光都是限量版,加油!


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