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: bdavi77962 时间: 2014-8-6 09:56
可能是会计确认的问题
MUST BE POSSIBLE好像是大于95%
possible好像是大于50%
各国的会计准则不一样
还是需要牛人解释一下GAAP下的这项作者: MiniMe7 时间: 2014-8-6 09:56
warranty有很多种，这里指服务或产品质量保证，warranty claim是客户根据保证条款要求提供保修或类似的服务。企业一般会对下一会计期间内此类支出作出估计并计入负债。
“To recognize the warranty expense it must be probable,not just possible”意思是“要确认保修支出，（条件）必须是很可能，而不仅仅是可能”。
probable:
1. likely to occur or prove true.
2. having more evidence for than against, or evidence that inclines the mind to belief but leaves some room for doubt.
3. affording ground for belief.
possible: sth that may be true or may be the case
probable的特点是：发生的可能性more likely than not，ie p(a)>1-p(a)，中文会计教材里一般表述为“很可能”.
从谨慎性出发，资产和负债的确认(recognition)条件之一为经济利益的流入或流出必须是probable而不是possible（under IFRS，另一个条件是可靠计量）。
