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.
发表于 2010-5-27 12:18
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