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.
答案是A.
请问为什么第一年不计利息?作者: apf陈老师 时间: 2013-9-10 05:29
这个属于一个很阴险的题目， A capital lease requires annual lease payments of $2,000 at the start of each year. 注意哦，是at the start of each year，不是at the end of each year。 所以第一年初马上就还了2000快，所以第一年实际一开始借款本金就是8000. 所以第一年现金流出的2000都是还本，没有付息。 第二年的利息是第二年初的本金*利率 =8000*12%=960
