Contra Account Definition, Types, and Example - Investopedia

備抵賬戶 - Mba智库百科

備抵調整賬戶按照被調整賬戶性質的不同又可以分為資產類備抵調整賬戶和權益類備抵調整賬戶。 （1）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"例如，"累計折舊"賬戶是"固定資產"這個資產賬戶的備抵賬戶，兩個賬戶之間的關係，可用下圖表示：

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

A contra account enables a company to report the original amount while also reporting the appropriate downward adjustment. For example, accumulated depreciation is a contra asset that reduces the value of a company's fixed assets, resulting in net assets. On a company's financial statements, the two items - the contra account and paired ...

Understanding Contra in Accounting: Definition, Examples, and ...

1. Contra Asset Accounts. Definition: These accounts have credit balances and are used to offset the debit balances of related asset accounts. Example: Accumulated Depreciation is a contra asset account that reduces the balance of the Equipment account. It reflects the total depreciation expense allocated to equipment over its useful life.

呆帳 - 维基百科，自由的百科全书

呆賬準備金. 呆賬準備金（英語：allowance for doubtful accounts），又稱備抵呆帳，估計了預期無法收回的應收賬款比例，並因是用來抵減應收賬款的額度以求得其實際金額的賬户，呆賬準備金為應收賬款之備抵賬户（英語：contra accounts)。. 值得注意的是，該預估可能與實際之付款行為存在差異。

Contra Asset - Examples, How a Contra Asset Account Works

A contra asset account is an account in the balance sheet that offsets the balance of a regular asset account. It typically has a negative (credit) balance. Asset accounts have a debit balance. However, some asset accounts need a negative counterpart to reduce the balance of that account. The debit balance of the asset account and the credit ...

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 Liability Account: What it is, How it Works, Example - Investopedia

Contra Liability Account: A liability account that is debited in order to offset a credit to another liability account. The contra liability account is used to adjust the book value of an asset or ...

Contra Account - Definition, Types and Examples - Fincent

There are three types of contra revenue accounts that are frequently used: Sales returns. It either includes a provision for returns or the actual revenue deduction related to returns. Sales allowances. Contains either the actual amount of the allowance linked to specific sales or an allowance for price reductions on products with minor flaws.

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.

What is a contra revenue account? | AccountingCoach

A contra revenue account is a revenue account that is expected to have a debit balance (instead of the usual credit balance ). In other words, its expected balance is contrary to—or opposite of—the usual credit balance in a revenue account. A contra revenue account allows a company to see the original amount sold and to also see the items ...

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

A contra liability is a general ledger account with a debit balance that reduces the normal credit balance of a standard liability account to present the net value on a balance sheet. Examples of contra liabilities are Discounts on Bonds and Notes Payable and Short-Term Portion of Long-Term Debt. Liability Accounts: Normal Balance;

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 ...

What is a Contra Account? | Accounting Terms - Reviso

A contra account is considered to be used as a way of showing the relationship between certain debits and credits with the overall financial structure of an entity. How it is used in Practise: There are a number of situations where one account is used to offset another. One popular example is accumulated amortization, which is a contra-asset ...

What Are Contra-Assets: Understanding Their Role in Bookkeeping

Contra asset accounts are a key aspect of a company's financial records, allowing for an accurate portrayal of the value of assets. They are recorded as negative balances on a company's balance sheet and are used to reduce the value of associated assets. Here are some common questions about contra asset accounts.

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 ...

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

Contra-account definition. Contra Accounts help show the net value of an account in the financial statements. The December 5th journal entries record the original sale, and the December 12th entries record the return and exchange. Inventory is updated with the debit entry and the cost of goods sold is reduced with the credit.

Page 36 - IFRS入門九堂課－解讀國際會計準則與財務報表

Page 36 - IFRS入門九堂課－解讀國際會計準則與財務報表 ... 並貸記銷貨成本$3,800。 銷貨退回與折讓通常稱為收入抵減科目 (Contra-Revenue Account)，該科目之正常餘額為借餘。 公司實際發生退回與折讓 時，不直接借記 (減少) 銷貨收入，而是使用收入抵減科目揭露銷 ...

呆賬 - 維基百科，自由的百科全書

呆賬準備金 [編輯]. 呆賬準備金（英語：allowance for doubtful accounts），又稱備抵呆賬，估計了預期無法收回的應收賬款比例，並因是用來抵減應收賬款的額度以求得其實際金額的賬戶，呆賬準備金為應收賬款之備抵賬戶（英語：contra accounts)。. 值得注意的是，該預估可能與實際之付款行為存在差異。

呆帳 - 維基百科，自由的百科全書

呆帳準備金 [編輯]. 呆帳準備金（英語：allowance for doubtful accounts），又稱備抵呆帳，估計了預期無法收回的應收帳款比例，並因是用來抵減應收帳款的額度以求得其實際金額的帳戶，呆帳準備金為應收帳款之備抵帳戶（英語：contra accounts)。. 值得注意的是，該預估可能與實際之付款行為存在差異。

[會計] ch7: Receivables 應收帳款

Accounts Receivable. A current asset representing amounts due from customers for services performed or merchandise sold on account. It is a current asset because it is normally converted into cash within a year or an operating cycle, whichever is longer. 2. Bad Debts (呆帳/壞帳) 直接沖銷法Direct Write-Off Method：最大缺點 ...

Free Invoicing & Billing Software for Freelancers | Contra

For projects managed within Contra, invoicing is built into your contract and you'll get paid (commission-free, as always) on the terms you set with your Client at the beginning or end of the project. To send an invoice for a project created outside of Contra, go to your Projects & Invoices tab, click Send invoice, and enter your details. If ...

BUCHAREST | 4K (ULTRA HD) - YouTube

In the south of Romania, Bucharest is the capital and the commercial center of the country. The huge government building of the Parliament Palace, which da...