USCPA考试，许多考生都认为FAR这门科目比较难，因此要熟练掌握知识点。高顿网校USCPA小编今天来为大家介绍应计负债的相关内容。
　　Estimated and accrued liabilities
　　估计负债是指企业因过去发生的经济业务而承担的某项义务，但是该项义务的确切数量须根据经验或有关资料加以估计确定的，如产品质量担保债务、计提技术开发费、计提绩效工资等。
　　应计负债（accrued liability）是已经发生但尚未支付的费用。如：已欠但尚未支付的工资、税金、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（延保服务）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.