关于warranty 的一道mock题目 describes, following, repairs, company, percent

wangzilin

66 the following information relates to a profitable company that offers a warranty on a new product introduced in 2008:

 

accrued warranty expenses for the warranty in 2008  $300000

actual expenditures for repairs under the warranty in 2008  $200000

 

If the company's tax rate is 35 percent, which of the following most accuartately describes the defferred tax recorded in 2008 with respect to the new product warranty?

 

A deferred tax asset of 35000

B deferred tax asset of 65000

C deferred tax liability of 35000

 

首先 warranty我就不是特别理解是什么东西，但是看expense被多算了，显然是少交税了啊。怎么还是递延所得税资产呢？

 

请先帮我解释一下什么是warranty，再帮我介绍一下什么是warranty expense