问答题

In 20×8,following events related to Entity A were noted: 　　(1)Entity A sells goods with a warranty under which customers are covered for the cost of repairs of any manufacturing defects that become apparent within the first twelve months after purchase If minor defects were detected in all products sold, repair costs of RMB 6 000 000 would result. Entity A’s past experience and future expectations indicate that ,for the coming year,60 per cent of the goods sold in 20×8 will have minor defects and 10 per cent of the goods sold in 20×8 will have major defects. 　　(2)In November20×8,a customer sued Entity A and made a claim for damages of RMB 2 500 000,as Entity A failed to deliver the goods to the customer in time according to the delivery term of relevant sales contract. When Entity A prepared the financial statements for the year ended 31 December 20×8,its lawyers advised that it was probable that Entity a Would be found liable for making a payment of RMB 2 000 000 to the customer for compensation. 　　（3）Under new environment protection legislation, Entity A is required to fit smoke filters, which costs about RMB20 000 000,to its factories by 30 June 2008.Entity A has not fitted the smoke filters at 31 December 2008.Based on the best estimate of the management of Entity A, it is more likely that Entity A will be imposed a penalty of RMB 10 000 000. 　　（4）Entity A is required by law to overhaul its equipments once three years. The estimated remaining useful life of the equipments is 18 years. Entity A just spent RMB 6 000 000 in overhauling is equipments in 2007. 　　（5）Entity A entered into a sales contract with a customer in November 2008 to sell an equipment at the price of RMB 50 000 000.According to the sales contract, Entity A shall deliver the equipments to the customer in the end of 2009 and the amount of penalty is RMB 600 000 if Entity A or the customer fail to fulfill the contract. Entity A’s original estimated cost of fulfilling the sales contract is about RMB 45 000 000.However,due to the increase of the purchase prices of relevant raw materials, the estimated cost of fulfilling the sales contract increased to RMB 55 000 000 in the end of 2008.No inventory has been prepared by Entity A for the production of the equipment by the end of 2008. 　　Requirement: 　　According to the events described above, determine whether any provision should be recognized in Entity A’s financial statement for the year ended 31 December 2008.If any provision should be recognized, calculate the amount of provision and prepare related journal entries. 　　【中文翻译】 　　20×8年，A公司发生了如下事项： 　　（1）A公司销售附有产品质量保证，承诺从销售日起12个月内若有任何质量问题都可以提供保修。较小质量问题的维修费用预计为200万元人民币，较大质量问题的维修费用预计为600万元人民币。A公司根据过去的经验预测，20×8销售的商品中，60％不会发生质量问题，30%会发生较小质量问题，10%会发生较大质量问题。 　　（2）20×8年11月，因A公司未能按合同如期交付货物，一个客户向A公司提起诉讼，要求赔偿250万元。20×8年12月31日资产负债表日，A公司的律师预计很可能赔偿的金额为200万元。 　　（3）根据最新的环境保护法规，A公司应于20×8年6月30日前配备烟雾过滤器，成本为2000万元。截至20×8年12月31日，A公司没有安装。基于此，A公司管理层预计很可能（更可能）会被处以1000万元的罚款。 　　（4）按照规定，A公司应每三年对其设备（固定资产）做一次检修。该设备预计尚可使用年限为18年。A公司在20×7年刚进行的检修中花费了600万元。 　　（5）20×8年11月，A公司与其客户签订了一项5000万元的设备（产品）销售合同。根据合同，A公司应于20×9年底将该设备交付给客户，任何一方违约则要支付600万元的违约金。A公司最初预计设备的成本为4500万元，但是，由于相关原材料价格上涨，20×8年底设备成本预计将增至5500万元。截至20×8年底，A公司没有任何与设备生产相关的存货。 　　要求：根据上述事项的描述，判断20×8年12月31日A公司是否需要确认预计负债，如果需要确认，请做出会计分录。