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15 甲公司之員工於 X1年底於作業時發生意外,要求公司賠償其滿意金額,否則將對公司提起訴訟,甲公司正與該員工協商中。律師估計該員工提出訴訟之機率為30%,如果進行訴訟則法 院有20%機率判決公司免賠
問題詳情
15 甲公司之員工於 X1年底於作業時發生意外,要求公司賠償其滿意金額,否則將對公司提起訴訟,甲公司正與該員工協商中。律師估計該員工提出訴訟之機率為30%,如果進行訴訟則法 院有20%機率判決公司免賠,50%機率判決賠款100萬,30%機率判決賠款300萬元。甲公司於 X1年底之資產負債表應認列之訴訟負債準備為何?
(A)不用認列負債,僅需附註揭露
(B)42萬元
(C)100萬元
(D)140萬元
參考答案
答案:A
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Rita Lai
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負債準備之認列 同時滿足下列三條件者,始...
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民事求償採取不告不理原則,30%的...
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