※ 引述《willie1987 (威力是也)》之铭言： : 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 其实我不知道要怎麽解释 这题只是考或有事项的定义 或有损失 要损失很有可能发生且金额可以合理估计才认列入帐 或有利得 则是仅於附注揭露不认列入帐 : 2.C公司於93年开始销售一项新产品,期附有保证期限二年,根据同业及公司过去 : 经验估计产品保证成本占销货比例於售後第一年为5%,於售後第二年为10%,93 : 年及94年度销货及实际支付之产品保证费用如下: : 93年 94年 : 销货 $300,000 $250,000 : 实际支付产品保证费用 6,000 15,000 : 则94年底估计产品保证负债之余额为 : (A)$61,500 (B)$40,000 (C)$19,000 (D)$10,000 : 答案:A : 请各位高手帮我解解题吧~~~一直算不出来ˊˋ 拜托了感恩!!! 服务保证收入应於销货当年度结束即预估产生相关负债入帐 预估93年发生 预估94年发生 估计95年发生 所以93年 提列负债 300,000*5% 300,000*10% 45,000 94年 250,000*10% 250,000*5% 37,500 Total 82,500 已提列应计负债 - 实际已支付 = 82,500 - 6,000 -15,000 = 61,500 --

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