"三包" 指的是三種產品質保 (為客戶提供的修理、更换、退货服務)，翻譯時可能無需將 "三" 翻出來，請參考以下資料:

预提费用-产品质保三包费用 Accrued-warranty expense
产品质保三包费用-一般费用 warranty general
http://bbs.e521.com/attachment.php?attachmentid=6062

戴尔中国"三包服务"相关问答 (Relevant FAQs on Dell China's Warranty Services)
1、戴尔的“三包服务”是什么?
答：戴尔计算机（中国）有限公司（以下简称"戴尔公司"）将根据《微型计算机商品修理更换退货责任规定》（以下简称《三包规定》）提供修理、更换、退货服务（以下简称"三包服务"）。
1. What are Dell’s Warranty Services?
Dell Computer China Co., Ltd. (“Dell”) will provide repair, replacement and return services (“Warranty Services”) in accordance with the Regulations on the Liabilities for Repair, Replacement and Return on Microcomputer Commodities (the “Warranty Regulations”).
http://support.ap.dell.com/support/topics/global.aspx/suppor...

Just for your reference.