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| 59. A capital lease requires annual lease payments of $2,000 at the start of each year. Fair value of the leased equipment at inception of the lease is $10,000 and the implicit interest rate is 12 percent. If the present value of the lease payments equals the fair value of the equipment at the inception of the lease, the interest expense (in $) recorded by the lessee in the second year of the lease is closest to: A. 960. B. 1,104. C. 1,200. 答案给的是第一年 Interest expense=0，principal reduction=2000 所以 2nd year: int exp=(10,000-2000)*0.12=960 为什么啊，第一年全部都是用来抵本金啊？ |
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发表于 2013-9-10 01:18
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