NO.PZ2016012101000020
问题如下：
Squires & Johnson, Ltd., recorded €250,000 of depreciation expense in December 2005. The most likely effect on the company’s accounting equation is:
选项：
A. no effect on assets.
B. a decrease in assets of €250,000.
C. an increase in liabilities of €250,000.
解释：
B is correct.
Depreciation is an expense and increases accumulated depreciation. Accumulated depreciation is a contra account which reduces property, plant, and equipment (an asset) by €250,000. Assets decrease by €250,000, and expenses increase by €250,000.
解析：利润表里确认的折旧费用会增加累积折旧，累积折旧是固定资产的备抵账户，会减少资产的价值。
老师 这是哪个知识点呢？看不懂解释，麻烦跟我说一下