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1·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。

2·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。

3·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。

4·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。