USCPA考試，許多考生都認為FAR這門科目比較難，因此要熟練掌握知識點。高頓網校USCPA小編今天來為大家介紹應計負債的相關內容。
　　Estimated and accrued liabilities
　　估計負債是指企業因過去發生的經濟業務而承擔的某項義務，但是該項義務的確切數量須根據經驗或有關資料加以估計確定的，如產品質量擔保債務、計提技術開發費、計提績效工資等。
　　應計負債（accrued liability）是已經發生但尚未支付的費用。如：已欠但尚未支付的工資、稅金、利息和股利。
　　An estimated liability represents recognition of a probable future charge that results from a prior act，such as estimated liability for warranties，trading stamps，or coupons.
　　Total estimated coupon redemptions=total number coupons issued X estimated redemption rate
　　Sellers offering warranties must create a liability account if the cost of the warranty can be reasonably estimated.
　　Service contracts（延保服務）usually include cash received prior to the period in which the related expense occurs.
　　At first they are treated as unearned revenue and are estimated and accrued in the F/S.
　　An accrued liability represents an expense recognized or incurred but not yet paid.