问题如下图:
选项:
A.
B.
C.
解释:这里说的不是资产抵减项吗?
NO.PZ2017102901000029 问题如下 example of a contra asset account is: A.preciation expense. B.sales returns anallowances. C.allowanfor ubtful accounts C is correct. A contra asset account is netteagainst (i.e., reces) the balanof asset account. The allowanfor ubtful accounts reces the balanof accounts receivable. Accumulatepreciation, not preciation expense, is a contra asset account. Sales returns anallowances create a contra account thresales, not asset. Sales returns anallowances create a contra account thresales, not asset.这句话没有读懂,是指Sales returns anallowances是只影响Net income吗?
A为什么不对?折旧不是要抵扣资产吗
B也是利润表的科目吗?
这个知识点在R24 B/S这章里好像没有,请问下contra asset account除了里的坏账准备账户,还包括哪些吗?可否补充下,我们当成结论记一下?
麻烦问下 这个知识点在哪里谢谢