備抵賬戶 - Mba智库百科

Contra Account Definition, Types, and Example - Investopedia

Contra Account: A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated ...

Contra Account - What Is It, List, Examples, Vs Adjunct Account

A contra account is an essential concept in financial accounting that serves to offset the balance of another account. It plays a vital role in maintaining the accuracy and transparency of a company's financial statements. Contra accounts are used to record adjustments, reversals, or reductions in the value of assets or liabilities.

Contra Account | Definition + Journal Entry Examples - Wall Street Prep

A contra account is an entry on the general ledger with a balance contrary to the normal balance for that categorization (i.e. asset, liability, or equity ). The normal balances and impact on the carrying value are as follows: Asset → Debit Balance → Increase Asset Value. Liability → Credit Balance → Increase Liability Value.

Contra Account: A Complete Guide [+ Examples] | FinanceTuts

5. Equity Contra Account. Contra equity is a general ledger account with a debit balance that reduces the normal credit balance of a standard equity account to present the net value of equity in a company's financial statements. Examples of equity contra accounts are Owner Draws and Repurchased Treasury Stock Shares.

Contra accounts definition — AccountingTools

A contra account offsets the balance in another, related account with which it is paired. The natural balance of a contra account is the reverse of the related account in the pairing. Thus, if the related account has a natural debit balance, then the associated contra account has a natural credit balance. If the related account is an asset ...

資產備抵賬戶 - Mba智库百科

資產備抵賬戶（contra-asset account）資產備抵賬戶是指該賬戶用來抵減某一資產賬戶的餘額。以求得該資產賬戶的實際餘額的賬戶。資產備抵賬戶：即被調整賬戶屬於資產類。如"累計折舊"與"固定資產"

Contra Accounts - Examples & How They Work - Corporate Finance Institute

What is a Contra Account? In bookkeeping, a contra asset account is an asset account in which the natural balance of the account will either be a zero or a credit (negative) balance. The account offsets the balance in the respective asset account that it is paired with on the balance sheet.. Normal asset accounts have a debit balance, while contra asset accounts are in a credit balance.

What is a contra account? | AccountingCoach

A contra account is a general ledger account with a balance that is opposite of the normal balance for that account classification. The use of a contra account allows a company to report the original amount and also report a reduction so that the net amount will also be reported. The net amount is often referred to as the carrying amount or ...

备抵账户 - MBA智库百科 - MBAlib.com

备抵调整账户按照被调整账户性质的不同又可以分为资产类备抵调整账户和权益类备抵调整账户。 （1）资产备抵账户：即被调整账户属于资产类。 如"累计折旧"与"固定资产"例如，"累计折旧"账户是"固定资产"这个资产账户的备抵账户，两个账户之间的关系，可用下图表示：

Contra Account在劍橋英語詞典中的解釋及翻譯

contra account的意思、解釋及翻譯：in a company's double-entry bookkeeping, an account relating to a business that supplies goods…。了解更多。

Types of Contra Accounts | List of Examples | Explanations | Definition

Contra Asset Account - A contra asset account is an asset that carries a credit balance and is used to decrease the balance of another asset on the balance. An example of this is accumulated depreciation. This account decreases the fixed asset carrying balance. Contra Liability Account - A contra liability account is a liability that ...

Contra Accounts - Everything You Need to Know

A contra account offsets the normal balance of the account it is associated with. Well, this might sound a bit more technical than it should. Let's break it down: 1) There is always an associated (main) account: either an asset, a liability, an equity, a revenue, or (rarely) an expense account.

Contra Accounts: Explained, Popular Types and Examples

Example: Let's break it down and look at Carl's Construction Company ("CCC"). CCC bought equipment and machinery worth $100,000 at the beginning of the current financial year and estimates that the equipment and machinery will depreciate by $10,000 every year. At the end of the year, CCC needs to record depreciation of $10,000.

Euro 2024: Georgia stuns Portugal to reach knockout stages in first ...

Georgia caused the biggest upset of Euro 2024 so far with a sensational 2-0 win over Portugal to book its place in the round of 16. Khvicha Kvaratskhelia gave Georgia the lead inside two minutes ...

Understanding Contra Expense Accounts in Financial Accounting

In practice, contra expense accounts are often used in various scenarios, such as purchase returns, allowances, and discounts received. For example, if a company returns defective goods to a supplier, the value of the returned goods is credited to a purchase returns and allowances account, a type of contra expense account.

Gunmen Attack Synagogues and Churches in Russian Republic

Gunmen attacked synagogues and churches in two cities in southern Russia on Sunday, killing multiple police officers and a priest, in an apparently coordinated assault that underscored Russia's ...

會計新鮮人必看｜會計專有名詞中英文對照表&科目英文縮寫，不怕看不懂會計科目 - TC Sharing

會計科目對公司營運非常重要，類似於公司的體脂檢測，能清楚了解費用來源、使用方式以及資金運用。. 會計科目能夠幫助公司節省成本、運用資金以及查核業績等。. 會計用詞中英文對照表包括了資產、負債、權益、收入、費用等常見詞彙。. 會計英文科目 ...

PDF 會計科目中英對照及編碼

ACCOUNT 科目說明 EXPLANATION OF ACCOUNT 1189備抵呆帳－其他應收款 allowance for uncollectible accounts - accounts receivable allowance to be the deduction of other receivable. 121~ 122 存貨inventories 1211商品存貨merchandise inventory 1212寄銷商品consigned merchandise 1213在途商品merchandise in transit

Un general arrestado en Bolivia tras un intento de golpe - The New York ...

Un general de alto rango declaró que estaba liderando un esfuerzo para "restructurar la democracia", pero él y sus aliados en las fuerzas armadas se retiraron tras intentar irrumpir en el ...

Contra Account: GAAP Accounting Definition and ... - FinanceDoneRight

A contra account is where we record events that are contrary to a general ledger parent account, also called a relating account. Contra accounts allow us to report the true value of a firm's assets. The balance of the contra account will offset its parent account while still preserving the value of the transactions recognized in the relating ...

contra account中文, contra account中文意思 - 查查綫上翻譯

對銷賬戶. "contra" 中文翻譯 : n. 1.反對 (意見)，反對票。. 2.【會計】對方〔尤指 ... "account" 中文翻譯 : n. 1.計算；賬；賬目；賬戶；計算書，賬單；報告書，報 ... "contra-account" 中文翻譯 : 抵銷帳戶, 對銷帳戶; 對銷帳戶. "contra account-lost assets" 中文翻譯 : 待抵銷報失 ...

Contra Account（反対勘定） | 国際会計の用語集 - ビズインフォログ

Contra Account（反対勘定）とは. ある勘定に対して間接的に勘定残高を減らす Accounts のことを、Contra Account（反対勘定）言います。. Contra Account の例としては、 Accumulated Depreciation などがあげられます。. Facebook. Hatena. Contra Account（反対勘定）とはある勘定に対し ...

PDF Accounting Terms

Inventory Method (Appraisal System) 盤存法( 評價法) Retirement Method. 報廢法. Replacement Method. 重置法. Group Method. 集體折舊法.

CONTRA ACCOUNT - Translation in Chinese - bab.la

A contra expense account will behave in the opposite way a normal expense account will; instead of debiting to increase, a contra account must credit to increase.

(Get Answer) - The contra account that includes total depreciation ...

The contra account that includes total depreciation expense for all prior periods for which an asset was used: Multiple Choice. Is only recorded when the asset is disposed of. Is referred to as depreciation expense. Is referred to as accumulated depreciation. Is referred to as an accrued asset. Is shown on the income statement of the final period.