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![備抵賬戶- MBA智库百科]()
wiki.mbalib.com備抵賬戶（Contra Accounts）備抵調整賬戶是指用來抵減被調整賬戶餘額，以取得被調整賬戶餘額的賬戶。備抵賬戶（抵減賬戶）是用來抵減被調整賬戶的餘額，以求得 ...瀏覽：370 -
![备抵账户- MBA智库百科]()
wiki.mbalib.com备抵账户（Contra Accounts）备抵调整账户是指用来抵减被调整账户余额，以取得被调整账户余额的账户。备抵账户（抵减账户）是用来抵减被调整账户的余额，以求得 ...瀏覽：428
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日期：2026-04-21
A contra account is a general ledger account which is intended to have its balance be the opposite of the normal balance for that account classification....
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日期：2026-04-22
An account with a balance that is the opposite of the normal balance. For example, Accumulated Depreciation is a contra asset account, because its credit ......
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日期：2026-04-18
A contra asset account is an asset account where the balance will be either a credit balance or a zero balance. (A debit balance in a contra asset account will ......
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日期：2026-04-18
A contra revenue account might be described as a revenue account that is expected to have a debit balance instead of the usual credit balance. (Its balance is ......
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日期：2026-04-19
An account found in an account ledger that is used to reduce that value of a related account. Items recorded in the contra account are specifically designed to ......
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日期：2026-04-24
2014年12月25日 - A contra account is any account carrying a balance to offset the balance of a related account. Companies use a contra account to......
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日期：2026-04-25
2013年3月19日 - Contra Account Overview. A contra account offsets the balance in another, related account with which it is paired. If the related account is an ......
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日期：2026-04-24
Definition of contra account: Asset account that offsets an associated account. For example, accumulated depreciation account that reduces the original cost of ......
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