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！
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