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标题: 同一道题，在09年的sample 和10年的mock中给的答案不一样 [打印本页]

作者: 刘备 时间: 2010-5-27 12:18 标题: 同一道题，在09年的sample 和10年的mock中给的答案不一样

09 v3
33
a capital lease requires rental payment of $2000 annually .fair value of the leased
equipment at inception of lease is $10000.and the implicit interest rate is 12
percent.if the present value of the lease equals the fair value of the quipment at
inception of the lease,the interest expense recorder by the lessee in the second year
of the lease is closest to:

B 1104

10年 mock

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.

10年中的答案是A 960

大家看看哪个答案是对的

作者: killzero 时间: 2010-5-27 12:40

第一年的INTEREST=1200,PRICIPAL PAYMENT=2000-1200=800

第二年开始的BOOK VALUE=10,000-800=9,200

INTEREST=9200*12%=1104

应该没错吧=。=

作者: 刘备 时间: 2010-5-27 17:33

是啊我也认为09年的对

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