有些企业，如家电生产销售企业，会在其产品销售时承诺提供一定期限内的产品质量保证，在该期限内所售产品如果发生质量问题，企业将予以修理或更换产品而不收取费用。当这种情况发生时，企业就要因为对有问题的产品进行修理或更换而支付一定的费用，从而使企业资产减少或负债 Some companies, such as home appliance production and sales companies, promise to provide product quality assurance within a certain period of time when their products are sold. If quality problems occur in the products sold during the period, the company will repair or replace the products without charge. When this happens, the company must pay a certain fee for repairing or replacing the problematic product, thus reducing the company’s assets or liabilities.