contra-asset account
英 [ˈkɒntrə ˈæset əˈkaʊnt]
美 [ˈkɑntrə ˈæset əˈkaʊnt]
资产对销科目（账户）
双语例句
- Accumulated depreciation is a contra-asset account, representing that portion of the asset's cost that has already been allocated to expense.
累计折旧是一个资产对冲账户，代表该项资产成本中已被分配到费用账户的那部分。 - Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。 - The Allowance for Doubtful Accounts often is described as a contra-asset account.
坏账准备是一个资产对冲账户。 - Accumulated Depletion is a contra-asset account similar to the Accumulated Depreciation account;
累计损耗是一个资产对冲账户，与累计折旧类似。