張同學(xué)
2020-10-27 16:30Z Co sells goods with a one year warranty and had a provision for warranty claims of $64,000 at 31 December 20X1. During the year ended 31 December 20X2, $25,000 in claims were paid to customers. On 31 December 20X2, Z Co estimated that the following claims will be paid in the following year: Scenario Probability Anticipated cost Worst case 5% $150,000 Best case 20% $25,000 Most likely 75% $60,000 What amount should Z Co record in the statement of profit or loss for the year ended 31 December 20X2 in respect of the provision? A $57,500 B $6,500 C $18,500 D $39,000 老師，為什么這道題答案中選的是增加的provision？不應(yīng)該是選年底要記錄的總provision嗎？
所屬：F3 > Part D-Recording transactions and events 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
朱曉玲助教
2020-10-28 13:22
該回答已被題主采納
題目問(wèn)的是SPL中的金額，所以就是provision的變化值。題目要看清楚哦
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