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尼克内姆 · 2020年10月03日

问一道题:NO.PZ2018062018000029 [ CFA I ]

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.

能否帮我区分一下,depreciation expense和cumulative  depreciation的概念?

1 个答案

Olive_品职助教 · 2020年10月05日

嗨,努力学习的PZer你好:


一个是流量概念,一个是存量概念。

depreciation expense是每年在损益表中记的一笔折旧费用,cumulative depreciation是资产负债表中的数字,是各年depreciation expense累积而成的金额。


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