NO.PZ2017102901000029
问题如下：
An example of a contra asset account is:
选项：
A.depreciation expense.
B.sales returns and allowances.
C.allowance for doubtful accounts
解释：
C is correct.
A contra asset account is netted against (i.e., reduces) the balance of an asset account. The allowance for doubtful accounts reduces the balance of accounts receivable. Accumulated depreciation, not depreciation expense, is a contra asset account. Sales returns and allowances create a contra account that reduce sales, not an asset.
Sales returns and allowances create a contra account that reduce sales, not an asset.
这句话没有读懂，是指Sales returns and allowances是只影响Net income吗？
