标题: [求助] 一道会计题 [打印本页]
作者: a361550548 时间: 2009-12-8 21:25 标题: [求助] 一道会计题
which of the following would most likely result in a current liability?
A. Possible werranty claims
B.Future operating lease payments
C.Estimated income taxes for the current year
此题正确答案是C 但是对A项的解释是"To recongnize the warranty expense it must be probable,not just possible" 不是很理解 希望牛人能帮忙翻译一下。
这题是2010版notes P99 第6题
作者: Passit 时间: 2009-12-17 00:57
Sorry, I cannot type Chinese here.
Personally, I think possible warranty means 可能的. The warranty is likely (50%) to be claimed in the future.
Probable warranty means 很可能的. The warranty claim that you are kind of very sure. (85%)
I saw this question before and this question just tells you to be conservative.
Hope it helps
[此贴子已经被作者于2009-12-17 1:01:53编辑过]
作者: yangthree 时间: 2009-12-17 18:01
很可能，probable 概率大于50% 既可以考虑确认预计负债
possible 可能的 概率小于50% 会计上不满足确认负债的要求
作者: yangthree 时间: 2009-12-17 18:02
95%以上属于基本确定
作者: yuninghou 时间: 2009-12-18 09:10
这是几级的题呀？
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