张同学2020-10-27 16:30:03

Z 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 老师，为什么这道题答案中选的是增加的provision？不应该是选年底要记录的总provision吗？