Borrow: financial expenses?

Loan: bank deposit.

According to the accounting standards for contingencies and the Accounting System for Enterprises, enterprises should reasonably determine the product quality assurance that may occur in the future according to the methods specified in the accounting standards for contingencies.

Borrow: Operating expenses?

Loans: estimated liabilities

When the product quality assurance expenditure actually occurs,

Borrow: estimated liabilities?

Borrow: raw materials and other subjects. ?

If the enterprise fails to confirm and measure the product quality margin that may occur in the future, it shall, when the product quality assurance expenditure actually occurs,

Borrow: Operating expenses?

Borrow: raw materials and other subjects.

Extended data:

The financial expenses incurred by the enterprise are accounted for in the "financial expenses" account, and a subsidiary ledger is set up according to the expense items for detailed accounting. Financial expenses incurred by an enterprise shall be debited to the subject of "financial expenses" and credited to the subjects of "bank deposits" and "accrued expenses".

The interest income and exchange income of the enterprise offset the borrower. At the end of the month, all the financial expenses collected by the debit will be transferred from the credit of the "financial expenses" account to the debit of the "profit of this year" account and included in the current profit and loss. After carrying forward the current service fee, there is no balance at the end of the "financial fee" subject.

The accounting rules of the "financial expenses" account are as follows: the financial expenses incurred shall be debited to this account and credited to relevant corresponding accounts; Interest income and exchange income of financial expenses shall be deducted, debited to the corresponding subjects and credited to the subjects.

At the end of the period, the balance of undergraduate program should be transferred to the subject of "profit this year". In the income statement, "financial expenses" reflect the financial expenses incurred by the enterprise, and are filled in according to the amount of "financial expenses", that is, the balance carried forward at the end of the period.

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