关于英文的balance sheet~~~
Accumulated Depreciation,salaries expenses,以及depreciation expenses分别应该归类到assets,liability 还是owner's equity?
参考答案:Accumulated Depreciation(累计折旧)属于assets(资产)。
salaries expenses(工资)属于损益表(P&L)中的费用,与BS无关,但如果是unpaid salary(应付工资)则属于liability (负债)。
depreciation expenses(折旧费用)属于损益表(P&L)中的费用,与BS无关。