PDF 保固服務 是成本也有進帳 - Deloitte US
2024-11-25 08:58這樣的會計處理，顯示保固對廠商而言可能是義務，也可能是收入來源。 在保證產品符合雙方約定規格的範圍內，是廠商對於產品完好無瑕疵的基本承諾，因此屬 於一項義務，於銷售產品時應同時估計認列相關費用與負債。
Warranty accounting — AccountingTools
Overview of Warranty Accounting. A business may have a warranty policy, under which it promises customers to repair or replace certain types of damage to its products within a certain number of days following the sale date. If the company can reasonably estimate the amount of warranty claims likely to arise under the policy, it should accrue an expense that reflects the cost of these ...
Warranty liability definition — AccountingTools
A warranty is a contingent liability, so the party providing it should record a liability and warranty expense when it records the associated sale of goods or services. As the selling party incurs actual warranty costs, it charges them against the liability account. The initial recordation of a liability increases the balance in the liability ...
Warranty Expense - Overview, Recognition, How To Calculate
1. First, calculate the number of units the company assumes will need to be replaced under the warranty contract: 36,000 units sold x 4% defect rate = 1,440 gyro scooters are potentially defective. 2. Now, calculate the cost of replacement of the defective gyro scooters: 1,440 potentially defective units x $100 replacement cost = $144,000 ...
What is Warranty Accounting? - superfastcpa.com
Warranty Accounting. Warranty accounting refers to the accounting methods and practices used by companies to manage the financial implications of warranties they offer on their products or services. When a company sells a product with a warranty, it is committing to future costs for repairs, replacements, or refunds for defective or ...
Understanding Warranty Management in Financial Accounting and Reporting
The importance of warranty management extends beyond mere compliance; it is about understanding the economic implications for businesses. Properly managing warranties requires an intricate balance between customer satisfaction and prudent financial planning. It involves setting aside reserves to cover future claims, which impacts a firm's ...
What Is Warranty Accounting? (With Steps to Calculate)
How to calculate warranty expenses. Use the following steps as a guide to account for warranty expenses: 1. Find the total number of products sold. To estimate a reasonable warranty expense, find the total number of items your company sells during a specific warranty period. For instance, a small business that sells essential oil diffusers may ...
92 當代會計 Journal of Contemporary Accounting Vol. 16 No. 1, May 2015 PP.91-112 Product Warranty Provision and Value-relevance Kuei-Hui Cheng* Hsin -Yi Huang** Abstract: This study investigates the market valuation of product warranty provision under IAS 37 "Provisions, Contingent Liabilities and Contingent Assets", which has been
Provision for Warranty | Journal Entry | Example - Accountinguide
Average repaired cost: x $60. Estimated provision for warranty: $3,000. In this case, the company ABC can make the journal entry for warrant provision in 2022 by debiting the $3,000 estimated provision to the warranty expense account and crediting the same amount to the warranty liability account as below: Account. Debit.
Accounting for Warranty - Definition, Types, Journal Entry, And More
Definition. In the books of business law, you will find the definition of a warranty as something like, Warranty is an implied or expressed promise of a manufacturer/vendor to a buyer, assuring that the product's specifications, facts, and conditions are true and valid. The warranty is implied by conditions or even implied by law.
Recording Warranty Expenses and Liabilities - Accounting In Focus
In 2013, the company sold 25,000 water bottles. Record the amount of warranty expense that the company should record for 2013. To record the warranty expense, we need to know three things: units sold, the percentage that will be replaced within the warranty period, and the cost of replacement. First, calculate the number of units the company ...
或有資產」的保固 負債 準 備 （Warranty provisions ）規定，當企業出 售商品 且 附帶 保固 承諾 時，買 方於交易完時即可認列 全部 收入，並 估 列保固服務成本， 貸 計應 付 保固成本 負債 。保固服務成本 和 公司 業 務 直 接相關，故列入 營業 成 本項 下 。
PDF IAS 37 負債準備、或有負債及或有資產 - Deloitte US
IAS 37 負債準備、 . nd Contingent Assets)IAS 37 簡覽. 準備不確定時點或金額之負債。 企業因過去事件所產生之現時義務,當該義務很有可能使企業為了履行義務而造成具有經濟效益之資源流出,且與義務 . 之金額能可靠估計時,應予以認列。 認列金額應為報導期間結束 ...
《會計師看時事》保固服務 是成本也有進帳 - Deloitte US
勤業眾信聯合會計師事務所 / 江美艷會計師、張芷翎協理. 「保固」顧名思義，應該是指確保產品沒有瑕疵所提供的保證，舉例來說，消費者購買汽車時，基本的保固則是確保汽車能正常運作，這就是所謂的標準保固。. 然而，實務上包裝在「保固」條款下所提供 ...
會計審計論叢，第6 卷第2 期，2016 年12 月 第1-31頁. 產品保固與監理機制. 郭俐君*. 臺北大學會計學系. 鄭桂蕙. 臺北大學會計學系. 收稿日：2016 年2 月16 日；接受日：2016 年8 月1 日. 摘要 產品保固的認列屬於未來事項之估計，先前研究發現產品保固費用之認列 ...
篇名. 產品保固負債準備與值攸關性. 並列篇名. Product Warranty Provision and Value-relevance. 作者. 鄭桂蕙 、 黃馨誼. 中文摘要. 本研究探討我國上市槓公司自2013年起採用國際會計準則第37號公報「負債準備、或有負債及或有資產」，揭露產品保固負債準備訊息，其與 ...
1 「重要會計用語中英對照」 （IASB提供之2020年版國際務報導準則之重要會計用語 原文與2019年版比較並無差異，本會臺灣務報導 準則委員會之中文翻譯有部分修改） Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 緩衝區 )'Corridor' 3 銷貨成本法'Cost of sales' method
PDF 重 「重重重要會計用語中英對照」要會計用語中英對照」
1 「「「重「重重重要會計用語中英對照」要會計用語中英對照」 Item Term in English Term in Chinese 1 [Amount] recoverable 屣峵收(金額) 2 'Corridor' 「緩衝區」 3 'Cost of sales' method 「銷貨成岓」法 4 Acceptable under IFRSs 國際財務報導準則屣接受 5 Accountability of management 管理階層之課責性
壹、負債的意義: 一、 會計上的負債較法律上的負債意義為廣,許多遞延貸項如遞延所得稅負債、估計服務保證負債並不具有法律上負債的性質。. 二、 依美國觀念公報第六號(SFAC No. 6),FASB現行對負債之定義如下: Probable future sacrifices of economic benefits arising from present ...
1 重要會計用語中英對照 配合2012年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計
PDF 一、前言 二、擔保責任（Warranties - GET
一、前言. 契約法中最常見之契約即為買賣契約(Sales Contract),蓋此為最常發生之法律行為,於買賣契約中,瑕疵擔保條款(Warranty Clause)為相當重要的條款之一,幾乎在任何的買賣契約中都可以看到。. 然而,由於英美契約法中之瑕疪擔保責任和台灣民法中之瑕疵擔保責任 ...
2 「重要會計用語中英對照」 Item Term in English Term in Chinese 30 acquired goodwill 收購(之)商譽 31 acquired in a business combination 企業合併所取得 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 acquisition date 收購日/取得日 36 Active market 活絡市場 37 active use 積極使用
warranty,(1)擔保；保證；瑕疵擔保 (2)(合同條款中的)擔保,元照英美法詞典 － 免費線上查詢!
本網頁提供元照英美法詞典的免費線上查詢服務，解釋warranty的法律意義和用法，並與其他相關法律詞彙做比較和區別，適合法律學習和實務應用。