Hỏi về " contra account "

[dongthuyht]

Trong kế toán mỹ, những "contra account" nào được sử dụng khi ghi nhận tác động của sự giảm giá trị tài sản? Tại sao nó được sử dụng ?
(Nguyên văn : what contra account is used when recording and reporting the effects of depreciation? Why is it used ? )
Mong các anh chị DKT giúp đỡ !!!

 

[khoi.nla2802]

Ðề: Hỏi về " contra account "

there need to be separate accounts to hold the actual cost of property, plant and equipment and related accumulated depreciation. If we record depreciation related adjustments in the cost accounts we will lose key information about the original cost of the assets and accumulated depreciation. To avoid this loss of important data, we record actual cost and depreciation in separate ledger accounts. However, it will be meaningless to show the property plant and equipment cost account and the related accumulated depreciation account separately on the balance sheet. We need to show the net book value of the property plant and equipment which equals the cost of PPE offset by related accumulated depreciation which is a contra account.