作者k76a12i25 (仁兄)
看板Accounting
标题Re: [问题] 请益产品保证负债
时间Wed Mar 11 18:00:14 2009
※ 引述《k76a12i25 (仁兄)》之铭言：
: During 2006, Venable Co. introduced a new line of machines that carry a three-year warranty against manufacturer’s defects. Based on industry experience, warranty costs are estimated at 2% of sales in the year of sale, 4% in the year after sale, and 6% in the second year after sale. Sales and actual warranty expenditures for the first three-year period were as follows:
: ------> Sales Actual Warranty Expenditures
: 2006 $ 400,000 $ 6,000
: 2007 1,000,000 30,000
: 2008 1,400,000 90,000
: What amount should Venable report as a liability at December 31, 2008?
: a. $0
: b. $10,000
: c. $136,000
: d. $210,000
: 我算d可是老师算b
: 我是参考郑伯的书
: 有点不甘心
: 请益大大们该如何算??
(400000+1000000+1400000)x(2%+4%+6%)-(6000+30000+90000)=210000
这是我的算法!!
答案D
我真的是算错了嘛??
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※ 编辑: k76a12i25 来自: 218.175.59.82 (03/11 18:02)
1F：→ hurricane825:96成大选择第11题答案D没错! 03/12 01:39