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youyou5451 · 2023年04月30日

为什么 B错了?B也是折旧费用。

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.

如题。

1 个答案

lynn_品职助教 · 2023年05月03日

嗨,努力学习的PZer你好:


1.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。


2.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。所以说accumulated depreciation是contra account


3.而B选项折旧费用是每一期的折旧,它是损益表IS上的科目。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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