问题
单项选择题
An analyst does research about the accrual method. Which of the following is most likely to record warranty expense for products a company sells in the period of the sale under to the matching principle（）
A. Warranty expense is accrued only.
B. Warranty expense is estimated only.
C. Warranty expense is both accrued and estimated.
答案
参考答案：C
解析：
保修费用(warranty expense)的计量是预提的，且日后在保修期内进行摊销，运用预估法 来预测保修费用。