YYJ · 2024年04月15日
NO.PZ2018062018000029
问题如下：
Which of the following is most likely classified as contract asset account?
选项：
A.sales returns
B.depreciation expense
C.accumulated depreciation
解释：
C is correct. A contract 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.
请问怎么区分
王园圆_品职助教 · 2024年04月16日
同学你问的sales on credit 是指讲义这里吗？这里的黄色是指销售的时候，确认revenue 的同时，就需要在资产或者负债下面同时确认一个项目——作为记账平衡。而这道题讲的是累积折旧是asset下面的，固定资产原值的一个备抵项目。两个角度说的完全是不同的事情，但是都用到了“contract asset”这个词。
本题AB选项都是纯粹的利润表的科目而非资产负债表项目，C才涉及到资产负债表项目，那通过专注asset 也能做对。
助教现在理解你的困惑了。英语本身就是多义词，不同语境的含义是很不同的。那这类题目本质就不能靠看关键词来做题，而是最好真的看懂题目到底在考什么。
YYJ · 2024年04月16日
怎么判断出来它是说的是 累计折旧呢
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