问题
单项选择题
An analyst does research about contra accounts. Which of the following is least likely classified as contra accounts（）
A. Account payable.
B. Allowance for bad debts.
C. Accumulated depreciation.
答案
参考答案：A
解析：
对销账户(contra accounts)是企业用于抵减其他账户的一种会计账户。被抵减账户余额一对销账户余额=被抵消账户的净额。
carrying value=historical cost-accumulated depreciation，其中累计折旧(accumulated depreciation)是对销账户。
另外，坏账准备(allowance for bad debts)是应收账款(account receivable)的对销账户。
