<p><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.3000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">甲公司因其出售的設備存在質量問題于2×20年11月30日被乙公司起訴，要求甲</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.2500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">公司賠償損失300萬元。甲公司律師認為</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.2500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">，</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.2500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">設備質量問題客觀存在，甲公司很可能敗訴</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.2000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">，</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.3000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">其賠償金額很可能介于100萬元至150萬元之間，該區(qū)間內各種結果發(fā)生的可能性相同。</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.2500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">此外，甲公司認為該設備的質量問題源于其向供應商丙公司采購的主要部件存在質量缺</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.1500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">陷</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.1500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">，</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.1500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">甲公司已向法院提起訴訟，要求丙公司賠償100萬元的損失，甲公司律師認為該追償</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.3000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">有80%的可能性得到支持。2×20年度甲公司</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.2500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">財務報告經批準報出時，上述訴訟尚未經法</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:1.3500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">院</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:1.3500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">判決</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:1.3500pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">。不考慮其他因素，甲公司在2×20年度財務報表中的會</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:1.3000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">計處理正確的是</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:-1.0000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">(</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.6000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">&nbsp;</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:0.6000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">&nbsp;&nbsp;</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:-1.0000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;">)。</span><span style="mso-spacerun:'yes';font-family:宋體;color:rgb(0,0,0); letter-spacing:-1.0000pt;font-size:10.5000pt;mso-font-kerning:0.0000pt;"><br/></span></p>