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甲公司2018年度銷告A產(chǎn)品10000件,售額為1000萬(wàn)元,甲公司承對(duì)售出的A產(chǎn)品質(zhì)量保證條款規(guī)定:產(chǎn)品售出后一年內(nèi),如發(fā)生正常質(zhì)量問(wèn)題,甲企業(yè)將免費(fèi)表修理。根把以往的經(jīng)驗(yàn)估計(jì)85%的產(chǎn)品不會(huì)發(fā)生質(zhì)量問(wèn)題有10%的產(chǎn)品會(huì)發(fā)生較小質(zhì)量問(wèn)題;有5%的產(chǎn)品會(huì)發(fā)生較大質(zhì)量問(wèn)題。如發(fā)生較小質(zhì)量問(wèn)題,修理費(fèi)用為銷售額的4%;如發(fā)生較大質(zhì)量問(wèn)題,修理費(fèi)用為銷售額的8%。編制甲公司預(yù)計(jì)負(fù)債的會(huì)計(jì)分錄
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確認(rèn)預(yù)計(jì)負(fù)債時(shí),借記“管理費(fèi)用”“銷售費(fèi)用”“營(yíng)業(yè)外支出”等科目,貸記“預(yù)計(jì)負(fù)債”科目;企業(yè)實(shí)際支付負(fù)債時(shí),借記“預(yù)計(jì)負(fù)債”科目,貸記“銀行存款”等科目。預(yù)計(jì)負(fù)債主要包括未決訴訟和未決仲裁、債務(wù)擔(dān)保、產(chǎn)品質(zhì)量保證、虧損合同等或有項(xiàng)目
2022 12/20 14:15
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