所谓估计负债,是指企业在编制资产负债表时,该负债的金额、偿还日期、债权人是谁等尚难确定,需要根据以往的经验和有关资料进行估计。本文所说的估计负债,主要是指企业的应付产品保修费和应付赠券兑换债务等,并略述核算方法如下: 一、应付产品保修费。企业为推销产品,有的在销售时随产品质量保修单允诺在规定期限内提供免费维修和更换零件等服务。为履行这种承诺,就给企业形成一种负债,但金额多少,销售时尚无法确定。对于应付产品保修费,企业可有两种会计处理方法:一是预提,期末按照 The so-called estimated liability refers to the amount of the liability, the date of repayment, and who the creditor is when the company prepares the balance sheet. It is difficult to determine the liability, which needs to be estimated based on past experience and relevant information. The estimated liabilities mentioned in this paper mainly refer to the product warranty costs payable by the company and convertible bonds to convertible bonds, etc. The accounting methods are summarized as follows: 1. Cope with product warranty costs. Companies sell products for sale, and some sell their products with quality guarantee warranties to provide free maintenance and replacement parts within a specified period of time. In order to fulfill this promise, it forms a kind of liability for the company, but the amount is too large and sales fashion cannot be determined. There are two kinds of accounting treatment for companies to pay for product warranty: First, withholding, according to the end of the period