關於"或有事項"和"產品保證負債" - 會計

1.On 1/3.2001.Belle Corp.owned a machine that had cost $100,000.The
accumulated depreciation was $60,000,estimated salvage value was
$6,000,andfair market value was $160,000.On 1/4,2001,this machine
was irreparably damaged by Snow Corp.and became worthless.In
October 2001,a court awarded damages of $160,000 against Snow in
favor of Belle.At 12/31,2001,the final outcome of this case was
awaiting appeal and was,therefore,uncertain.However,in the opinion
of Belle's attorney,Snow's appeal will be denied.At 12/31,2001,
what amount should Belle accrue for this gain contingency?
(A)$160,000 (B)$130,000 (C)$100,000 (D)$0

答案:D

2.C公司於93年開始銷售一項新產品,期附有保證期限二年,根據同業及公司過去
經驗估計產品保證成本佔銷貨比例於售後第一年為5%,於售後第二年為10%,93
年及94年度銷貨及實際支付之產品保證費用如下:

93年 94年
銷貨 $300,000 $250,000
實際支付產品保證費用 6,000 15,000
則94年底估計產品保證負債之餘額為
(A)$61,500 (B)$40,000 (C)$19,000 (D)$10,000

答案:A

請各位高手幫我解解題吧~~~一直算不出來ˊˋ 拜託了感恩!!!

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