保證計提費用-98中興 - 會計

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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