USCPA考試，許多考生都認(rèn)為FAR這門(mén)科目比較難，因此要熟練掌握知識(shí)點(diǎn)。高頓網(wǎng)校USCPA小編今天來(lái)為大家介紹應(yīng)計(jì)負(fù)債的相關(guān)內(nèi)容。
　　Estimated and accrued liabilities
　　估計(jì)負(fù)債是指企業(yè)因過(guò)去發(fā)生的經(jīng)濟(jì)業(yè)務(wù)而承擔(dān)的某項(xiàng)義務(wù)，但是該項(xiàng)義務(wù)的確切數(shù)量須根據(jù)經(jīng)驗(yàn)或有關(guān)資料加以估計(jì)確定的，如產(chǎn)品質(zhì)量擔(dān)保債務(wù)、計(jì)提技術(shù)開(kāi)發(fā)費(fèi)、計(jì)提績(jī)效工資等。
　　應(yīng)計(jì)負(fù)債（accrued liability）是已經(jīng)發(fā)生但尚未支付的費(fèi)用。如：已欠但尚未支付的工資、稅金、利息和股利。
　　An estimated liability represents recognition of a probable future charge that results from a prior act，such as estimated liability for warranties，trading stamps，or coupons.
　　Total estimated coupon redemptions=total number coupons issued X estimated redemption rate
　　Sellers offering warranties must create a liability account if the cost of the warranty can be reasonably estimated.
　　Service contracts（延保服務(wù)）usually include cash received prior to the period in which the related expense occurs.
　　At first they are treated as unearned revenue and are estimated and accrued in the F/S.
　　An accrued liability represents an expense recognized or incurred but not yet paid.