高頓網(wǎng)校小編在此為各位正在備考USCPA考試的考生們準(zhǔn)備下面一道習(xí)題,每日一練,你會(huì)了嗎?
  問(wèn)題:Link leased construction equipment under a 7-year capital lease requiring annual year-end payments of $100.000.Link's incremental borrowing rate is 9%,while the lessor's implicit rate,which is not known to Link,is 8%.Present value factors for an ordinary annuity for seven periods are 5.21 at 8% and5.03 at 9%. Fair value of the equipment is $515.000.
  What amount should Robbins records as lease obligation at the beginning of the lease term?
  解題思路:這題的關(guān)鍵在于是使用Interest rate應(yīng)該使用8%還是9%的問(wèn)題,書(shū)上給的公式是 Uses the lower(lesser)of the ①Rate implicit in the lease(if known) or②Lessee's incremental borrowing rate(the rate available in the market to the lessee(not prime))  注意If known. 而題目里,while the lessor's implicit rate,which is not known to Link,is 8%.  很明顯,不符合定義要求, 所以還是要使用9%的數(shù)據(jù)
  解答:100.000 × 5.03=$503.000
  Present value of minimum lease payment 作為資產(chǎn)以及負(fù)債科目記錄,并且不可超過(guò)租賃資產(chǎn)的公允價(jià)值。
  $503.000<$515.000
  ∴答案是 $503.000
  小編溫馨寄語(yǔ):不要害怕陰影,那是因?yàn)槟愕纳砗笥嘘?yáng)光。

 USCPA官方微信
掃一掃微信,*9時(shí)間獲取USCPA考試時(shí)間提醒,體驗(yàn)全新備考方式
 
高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通,通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、???,對(duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
 
  報(bào)考指南:2014年USCPA報(bào)考指南 
  考前沖刺:USCPA 考試試題   考試輔導(dǎo)
  高清網(wǎng)課:USCPA網(wǎng)絡(luò)課程