求教，L1 2010 Mock Morning Session 第59题
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.
Answer: A
答案的算法是第一年的$2000都是pricipal, 所以第二年的interest expense是 (10,000-2,000)*12%=960。我想不明白，为什么第一年的2000中不是一部份偿还利息10000*12%=1200，一部分偿还本金2000-1200=800，然后第二年的利息是（10000-800）*12%=1104呢？
麻烦大牛们帮我解答一下哈~~ | 
发表于 2011-5-29 05:33
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