請益產品保證負債 - 會計

Candice avatar
By Candice
at 2009-03-11T18:00

Table of Contents

※ 引述《k76a12i25 (仁兄)》之銘言:
: 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可是老師算b
: 我是參考鄭伯的書
: 有點不甘心
: 請益大大們該如何算??




(400000+1000000+1400000)x(2%+4%+6%)-(6000+30000+90000)=210000
這是我的算法!!
答案D
我真的是算錯了嘛??

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Tags: 會計

All Comments

Puput avatar
By Puput
at 2009-03-16T02:35
96成大選擇第11題答案D沒錯!

請益產品保證負債

Susan avatar
By Susan
at 2009-03-11T10:53
※ 引述《k76a12i25 (仁兄)》之銘言: : During 2006, Venable Co. introduced a new line of machines that carry a three-year warranty against manufacturer’s defects. Base ...

請益產品保證負債

Madame avatar
By Madame
at 2009-03-11T00:34
During 2006, Venable Co. introduced a new line of machines that carry a three-year warranty against manufacturer’s defects. Based on industry experience, w ...

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Daniel avatar
By Daniel
at 2009-03-11T00:31
真的很謝謝這些好心的前輩給我這麼多建議^^ 推 tommy1127:A8 我朋友在那組他說很涼 03/09 17:30 推 iyyaaa:111Ca 我只認識秘書 秘書人很好atat 03/09 20:38 推 hvlna:ca組也很涼,不過工作氣氛傳聞沒有想像中的好,聽聽就好 03/10 00:32 → ...

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Hardy avatar
By Hardy
at 2009-03-10T23:22
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Irma avatar
By Irma
at 2009-03-10T22:06
98 志光志聖 超級函授(CD) 中級會計學 郝強老師 全新 適用考科:會計師、研究所、高考 包括 中會課本 上課講義及補充資料 上課筆記 上課整套CD 財報分析課本 上課講義及補充資料 上課筆記 上課整套CD 但是課程還沒結束 它是每月中寄發教材 ...