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求助bpp教材课后题

bpp教材,377页的winger,其中finance lease的答案部分:

lease obiligation

total payment due       80000

less amout paid           (20000)

                                  60000

add accrued interest     7200(60000*12%)

total creditor               67200

 

due within one year       20000

due after one year         47200

在划分一年以内和一年以上的时候,是怎么划分的,我反复看书,总觉得应该这样

lease obiligation

total payment due       80000

less amout paid           (20000)

                                  60000

add accured interest     7200(60000*12%)

total creditor               67200

 less amout paid          (20000)

                                   47200

add accrued interest      5664(47200*12%)

                                   52864

 

due within one year       14336(67200-52864)

due after one year        52864

不知道自己哪里没考虑清楚,请大家帮看看,不是这本书就算了,谢谢

 

做这种题有个简便的方法:当租金按年支付并且租赁期间与会计年度同一时间开始时,current liability=next year's rental

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