具体叫什么名字我个人认为应该叫应付缺陷准备金 这是缺陷产品会计处理的科目。按我国现行的会计准则销售产品时计提缺陷产品召回准备：借：销售费用” 贷：预计负债 ———缺陷产品召回准备在国外用debit： product warranty Expense credit：product warranty Payable 发生缺陷产品相关的费用支出时（如现金和应付人员的工资等支出）借：预计负债 ———缺陷产品召回准备 贷：现金 应付职工薪酬在国外用debit： product warranty Payable credit：cash wages payable1. To match revenues and expenses properly, the liability to cover product warranties should be recorded in the period during which the sale of the product is made. 2. When the defective product is repaired, the repair costs would be recorded by debiting Product Warranty Payable and crediting Cash, Supplies, or another appropriate account. a. Product Warranty Expense (2% × $750,000) ................. 15,000 Product Warranty Payable............................................ 15,000 b. Product Warranty Payable.................................................. 960 Wages Payable ................................................................ 570 Supplies............................................................................. 390
假如天天做梦
