问答题 X Co sells goods with a one year warranty and had recognised a provision for warranty claims of $64,000 at 31 December 20X0. During the year ended 31 December 20X1, $25,000 in claims were paid to customers. On 31 December 20X1, X Co estimated that the following claims will be paid in the following year.

A、 $57,500
B、 $6,500
C、 $18,500
D、 $39,000

【正确答案】 C

【答案解析】[考点] Provisions，contingent liabilities and contingent assets-Definition-Recognition [难易度] 中期初Provision+本期确认的Provision-本期支付掉的Provision=期末Provision Opening provision-Payment+Provision recognised=Closing provision 由于支付Warranty不是One-off event，而是基于Large population，计算期末Provision时要使用期望值法。 Closing provision=150,000×0.05+25,000×0.2+60,000×0.75=$57,500 Provision recognised=57,500+25,000-64,000=$18,500