请问备抵账户在基础班的哪一视频有详细讲解？
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000008问题如下 Whiof the following statements is most accurate?A.preciation is liabilities anaccumulatepreciation is contra asset account useto offset some part of the value of property, plant, anequipment.B.preciation is expense anaccumulatepreciation is contra asset account useto offset some part of the value of property, plant, anequipment.C.preciation is liabilities anaccumulatepreciation is contra liabilities. B is correct.preciation is expense anaccumulatepreciation is a contra asset account useto offset some part of the value of property, plant, anequipment.考点财务报表科目折旧(preciation)是费用类科目，累计折旧(accumulatepreciation)是资产备抵科目，用来抵减资产原值。 不理解B的后半段......some part of the value of property,plant anequipment.
请问这个知识点在哪里？谢谢
啥意思问一道题：NO.PZ2016012102000008 [ CFA I ]
