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.
虽然做对了,但是还是没搞懂怎么样判断给出的选项是不是备抵账户