保修费用

传统的产品保修费用会计处理方法已不能适应这种情况。

The method of the traditional accounting to deal with the product warranty cost is out of date .

大众将面临数十亿美元罚款以及保修费用，还可能遭遇美国车主发起的集体诉讼。

VW faces billions of dollars in fines and warranty costs and class action lawsuits from drivers in America .

厂房、机械或者设备等货物进口后发生的建设、安装、装配、维修或者技？援助费用，但是保修费用除外；

The construction , installation , assembly , maintenance and repair or technical assistance expenses incurred after the import of such goods as factory buildings , machinery or equipment , with the exception of warranty expenses ;

本文提出以保修费用准备的方式，将保修费用计入产品成本，达到降低产品成本与提高产品质量相统一的目的。

As a result , a new method " provision for warranty cost " should be adopted . The product warranty cost is included in the product cost in order to achieve the unity of lowering the product cost and improving the product quality .

保修如有费用，报价人应在回应栏中注明。

Bidders are required to specify any guarantee charges in the column of " Response " .

保修策略下的费用分析

Average Cost Analysis under of Warranty Policies