水水 · 2021年06月29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.
有什么区别么？感觉get不到点上
纠纠_品职答疑助手 · 2021年06月30日
嗨，努力学习的PZer你好：
B是折旧费用，也就是当期折旧，影响P&L
C是累计折旧，是用来抵减固定资产的，影响B/S
举一个例子，一个固定资产买的时候100元，共5年，那么每年折旧20, 这个20就是Depreciation Expense。
如果到第二年末，折旧折了两年累计已经这了40元，现在资产价值 = 100 - 40 =60 ，这个40 就是accumulated depreciation。
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
惠媛🍭 · 2021年07月29日
那为什么属于备抵账户？没有亏损啊
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