美国CPA《财务会计与报告》知识点：估计和应计负债

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　　Estimated and accrued liabilities

　　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（延保服务）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.

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