The account of withdrawals has debit balances. 費用賬戶(hù)有借方余額。
That goal is to allocate the acquisition cost of a long-lived asset to expense over the years in which the asset contributes to revenue. 那目的就是將長(cháng)期資產(chǎn)的獲取成本在該資產(chǎn)產(chǎn)生收益的各年度中分配到費用賬戶(hù)中去。