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企业为了提高信誉,扩大销售,增强竞争能力,在产品销售后,一般都要提供质量担保,保证在规定时间内产品出现担保范围内的质量问题时,提供免费修理服务。因此,企业要为履行免费修理义务而形成一项负债。这种负债在销售成立时就已形成,只是应付金额尚不能准确确定。需要根据质量保修的内容和保修有效期限,利用销售数量资料,结合以往的经验,进行合理的估计。产品保修费是为产品销售而
In order to improve the reputation, the company expands its sales, and enhances its competitiveness. After the product is sold, it generally provides quality guarantees and guarantees the free repair service when the product comes within the specified period of time. Therefore, the company must form a liability for performing free repairs. This kind of debt was formed at the time of sales, but the amount payable cannot be determined accurately. It is necessary to make reasonable estimates based on the content of the quality warranty and the warranty expiration date, using the sales volume data, and combining past experience. Product warranty is for product sales