NO.PZ2017102901000014
问题如下：
Squires & Johnson, Ltd., recorded €250,000 of depreciation expense in December 2005. The most likely effect on the company’s accounting equation is:
选项：
A.
no effect on assets.
B.
a decrease in assets of €250,000.
C.
an increase in liabilities of €250,000.
解释：
B is correct.
Depreciation is an expense and increases accumulated depreciation. Accumulated depreciation is a contra account which reduces property, plant, and equipment (an asset) by €250,000. Assets decrease by €250,000, and expenses increase by €250,000.
b 和c 该怎么区分 谢谢老师
