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Asker · 2020年10月25日

问一道题：NO.PZ2018062018000029

  1. CFA I
  2. FRA

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.

前面做到题干一道一模一样的题目，就是选项不一样，选项我记得是一个备抵科目，正确答案是坏账什么的，这里没有这个科目，反而能选accumulated depreciation了，所以是这个题干可以对应很多种不同的答案吗？那应该怎么做呢，如果下次又遇到了一样的题干，但是三个选项都换了

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Olive_品职助教 · 2020年10月26日

嗨，从没放弃的小努力你好：


你说的那道题应该是原版书课后题22章第12题。

这道题题目问哪个科目是备抵账户。上面那道题的坏账准备和这道题的累积折旧都是。

备抵账户就是用来减少资产负债账面金额的科目。比如坏账准备是减少AR的，累计折旧是用来减少固定资产账面价值的。

我们学的备抵账户基本上就这两个。


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


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