Until closing, this account is classified as a contra account to Retained Earnings.
在结帐之前, 这一帐户一直作为“保留盈利”的备抵帐户.
词典精选例句
The accumulated depreciation shall be presented as the contra account of the fixed asset.
备抵折旧应列于固定资产下的抵销科目.
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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。
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