[問題] 保證計提費用-98中興

[willie1987 (威力是也)]

Diamond Business Machines introduced a new machine on Jan.1 2007.The machine
carried a two-year warranty against defects.The estimated warranty costs rela-
ted to dallar sales were 3% in the year of sale and 5% in the year after sale.
Additional information follows:
                    actual warranty
    year   sales    expenditures
    2007  $40000       $ 600
    2008   60000        2200
If the expense warranty accrual method is uesd.what amount relating to warran-
ty expense should be:reflected on the Dec.31 2008.income statement?
(A)$2200 (B)$4800 (C)$5200 (D)$7400

答案:(B)    這題看似簡單..一開始算出來是5200..但是答案錯了="=
            看來我還是有請高手相助了~拜託了感恩!!!

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◆ From: 123.0.215.119
推 jantin:5200是b/s的餘額 這題問的是i/s 所以是60000*8% = 4800
※ 編輯: willie1987      來自: 123.0.215.119        (02/01 00:17)
→ willie1987:為什麼問I/S就是60000*8%呢? 我不太懂@@"
推 vf19:因為是問保證費用金年度要提多少 不是問保證負債剩多少吧
→ willie1987:暸改了!!!
→ willie1987:突然想通了@@"