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jvniki · 2023年02月25日

是否能重点说说sales return

  1. CFA I
  2. FRA

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.

之前在另一道题中，看到说是 sales return and allowance 是sale的contra account.

那这里的sale return 为何不对呢？

sale不也是资产负债表中的嘛？

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已采纳答案

王园圆_品职助教 · 2023年02月25日

嗨，努力学习的PZer你好：


同学你好，sales return确实是sale的contra account，这是没有问题的

但是sales不属于资产负债表，属于利润表科目哦

所以其实由于题目强调了是一个contra asset account而sales return归属于利润表，所以才不能选的


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努力的时光都是限量版，加油！

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