2015年USCPA考試2月7日練習(xí)題如下：
　　問題：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%的問題，書上給的公式是 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，并且不可超過租賃資產(chǎn)的公允價值。
　　$503.000＜$515.000
　　答案：$503.000