Contra Account Definition, Types, and Example - Investopedia
2024-11-09 03:55Contra 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 ...
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：
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 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 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 ...
備抵賬戶:備抵賬戶（ contra accounts ）是用來抵減被調整 -百科知識中文網
資產備抵賬戶（Contra Asset Account）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... 賬務處理 特點 參考文獻 相關條目; 會計賬戶. 會計科目是對會計對象的組成內容進行科學分類而規定的名稱。
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 ...
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 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.
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 ...
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。
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。
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 ...
1 重要會計用語中英對照 IASB提供之2022年版國際務報導準則之重要會計用語 原文與2021年版比較並無差異，本會臺灣務報導準則 委員會之中文翻譯有部分修改 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 ) 3 'Cost of sales' method 銷貨成本法
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 ...
指依避險會計指定且為 有效避險工具之金融資 產，應以公平價值衡 量，並應依流動性區分 為流動與非流動，非流 動者應改列其他資產項 下。 financial assets on effective hedging should be valued by fair value and distinguished by liquidity 1151 避險之衍生性金融資產 derivative financial
PDF CGAP Glossary English to Chinese
CGAP Glossary English to Chinese. 1. 英汉微型金融词典. English-Chinese Microfinance Glossary, July 2008. A. absorption accounting Equivalent: full-cost accounting. 归纳记账法 等同于：全额成本记账法 abusive lending 滥发贷款 accelerated depreciation (of an asset) （资产的）加速折旧法， 快速折旧法 ...
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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。
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 ...
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