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XIUGINGMAN · 2020年07月30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.

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

1 个答案

纠纠_品职答疑助手 · 2020年08月01日

备抵账户就是为了抵消原来账户的金额。

比如

应收账款对应 - 坏账准备

固定资产对应- 固定资产累计折旧

备抵科目首先是(1)资产负债表科目,(2)其次是减少资产金额。AB都是利润表科目,所以直接排除。C是资产负债表科目又是抵消原来账户金额,所有符合要求。

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