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Dunne Co. sells equipment service contracts that cover a two-year period. The sales price of each contract is $600. Dunne's past experience is taht, of the total dollars spent of rrepairs on service contracts, 40% is incurred evenly during the first contract year and 60% evenly bduring the second contract year. Dunne sold 1000 contracts evenly trhoughout 1992. In its December 31, 1992, balance sheet, what amount should Dunne report as deferred service contract revenue? Answer: B $480,000
($600x1000)+(600,000x40%x1/2) = 480,000 [答案中说"Since repairs are made evenly (July is average date), only 1/2 of the 40% repairs will be in 1992)"] 我不明白这个evenly和七月有什么关系呢？其实主要不大懂这个evenly。。。。
请赐教。。。 | 
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发表于 2009-1-28 14:19:00
