The accumulated depreciation shall be presented as the contra account of the fixed asset.

备抵折旧应列于固定资产下的抵销科目.

A valuation account or contra-account relating to accounts receivable and showing the portion of the receivables estimated to be uncollectible.

坏账准备是与应收账款有关的估价账户或抵减账户，它反映估计不可收回应收款项的部分。