开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

zhou · 2024年09月19日

请问这个知识点在哪里

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.

请问这个知识点在哪里

1 个答案

lynn_品职助教 · 2024年09月19日

嗨,从没放弃的小努力你好:


这个知识点没有单独讲过,但其实是基础知识


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。

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

  • 1

    回答
  • 0

    关注
  • 107

    浏览
相关问题

NO.PZ2018062018000029 问题如下 Whiof the following is most likely classifiecontra asset account? A.sales returns B.preciation expense C.accumulatepreciation C is correct. A contra asset account is expecteto have a cret on a relateasset account. preciation expense ansales return are relateto the accounts in income statement. Only accumulatepreciation is relateto a long-liveasset. 题目的四个概念都没听说过,可以麻烦助教老师逐个一下含义和区别马

2024-11-04 19:27 1 · 回答

NO.PZ2018062018000029 问题如下 Whiof the following is most likely classifiecontraasset account? A.sales returns B.preciation expense C.accumulatepreciation C is correct. A contraasset account is expecteto have a cret on a relateasset account. preciation expense ansales return are relateto the accounts in income statement. Only accumulatepreciation is relateto a long-liveasset. 这个Mole里,老师有讲到一个例子,产品销售100件,退回20件的例子。 里面涉及到两个会计科目 gooright to return ansales return. 我老师会将此题与这两个概念混合,可以请老师再理理吗? 谢谢

2024-05-07 10:23 2 · 回答

NO.PZ2018062018000029 问题如下 Whiof the following is most likely classifiecontraasset account? A.sales returns B.preciation expense C.accumulatepreciation C is correct. A contraasset account is expecteto have a cret on a relateasset account. preciation expense ansales return are relateto the accounts in income statement. Only accumulatepreciation is relateto a long-liveasset. 请问怎么区分

2024-04-15 13:11 4 · 回答

NO.PZ2018062018000029问题如下 Whiof the following is most likely classifiecontraasset account? A.sales returnsB.preciation expenseC.accumulatepreciation C is correct. A contraasset account is expecteto have a cret on a relateasset account. preciation expense ansales return are relateto the accounts in income statement. Only accumulatepreciation is relateto a long-liveasset. 没太理解这个问题问的是啥

2023-12-17 18:06 1 · 回答