朱诗怡 · 2020年07月28日
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.
我记得老师上课时说，折旧也是一种背抵账户，为什么B不对
纠纠_品职答疑助手 · 2020年07月29日
嗨，努力学习的PZer你好：
资产的备抵账户是属于BS 科目，用于递减资产的原值。对于固定资产我们这折旧的时候会减少固定资产的账面价值，这个是Fixed asset - depreciation （中文科目是固定资产折旧）属于asset的备抵账户。
但是这部分的减少我们是计入depreciation expense（折旧费用）也就是B选项 ，影响我们的损益，是损益表科目，同学要注意区分。
B 是expense 所以不属于BS account，更不可能是contra sset account。
-------------------------------加油吧，让我们一起遇见更好的自己！
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. 题目的四个概念都没听说过，可以麻烦助教老师逐个一下含义和区别马
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
