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1·Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts (ADA), Allowance for Returns, and Deferred Income Liability.

介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。

2·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。