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070.免费给购货方提供售后服务,或者因设备故障进行免费更换、维修,其间发生的材料费、人工费如何处理?是计入主营业务成本还是销售费用?答:免费给购货方提供的售后服务或设备故障的免费更换、维修费用,应当在销售当期确定一个最佳估计数,计入销售费用的借方与预计负债的贷方,在实际发生服务费用时,计
070. Free to the buyer to provide after-sales service, or due to equipment failure free replacement, repair, during which material costs, labor costs how to deal with? Including the cost of the main business or sales? A: Free to the buyer The provision of after-sales service or equipment failure free replacement, maintenance costs, should be in the sales of the current period to determine a best estimate, included in the cost of sales debit and estimated liabilities of credit, in the actual service costs, the total