nurwinter · 2021年06月15日
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.
请问视频讲义知识点在哪里
纠纠_品职答疑助手 · 2021年06月15日
嗨，努力学习的PZer你好：
现在我给同学稍微梳理下：
contra asset account是资产的备抵账户，是用来抵减资产的账面价值的，属于BS上的科目。
比如累积折旧，是在资产的原值基础上抵减，递减后净额为账面净值。
A选项和B选项都是损益表中的数字，不符合备抵账户的定义。
A如果改成sales allowances也就是对了。
老师在讲revenue recognition一节的时候是讲过Contra account的，还有一个典型备抵账户是坏账准备Doubtful Accounts，但是没有一个章节是系统讲过这个知识点。
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
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