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。

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。

The debit balance account, Discount on Bonds Payable, is a contra-liability account.

借记账户——应付债券折价是一个抵消负债账户。

The Allowance for Doubtful Accounts often is described as a contra-asset account.

坏账准备是一个资产对冲账户。