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请问这题应该怎么做??

请问这题应该怎么做??

 An analyst gathered the following information about the new capital lease obligation a
company made at the beginning of the year:
Annual end of year payments $16,000
Term of the lease 10 years
Appropriate discount rate 10%
Depreciation method Straight-line
Salvage assumption Zero salvage value
In the first year of the lease, the cash flow from financing section of the lessee company’s
statement of cash flows will contain a lease-related cash outflow that is closest to:
A. $6,169.
B. $9,831.
C. $14,400.
D. $16,000.


请大大帮忙

 答案是A,
但我不懂怎么算出来

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A 是不?

 

设备的入账价值为98313

int费用是9831.3是cfo

16000-9831=6169是cff

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谢谢大大,我懂了!!

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不好意思,请问下入账价值是怎么算出来的呢?

 

设备的入账价值为98313

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n=10 i=10 pmt=16000 fv=0

 

用计算器算pv=98313

 

融资租赁下租入方设备的入账价值即为最低付款额的现值

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