On December 1,Year 1,Tom V.company entered into an operating lease for office space for its executives for 10years at a monthly rental of $200.000,increasing to $400.000 halfway through the lease.On that date,Tom V. paid the landlord the following amounts:
  First month's rent           $200.000
  Last month's rent            $400.000
  Installation of new carpet     600.000
  Total                        $1.200.000
  The entire amount was charged to rent expense in Year1.What amount should Tom V.have charged to expense for the year?
  A.$300.000
  B.$1.200.000
  C.$305.000
  D.$200.000
  解題思路: 題目要我們求Year1的rent expense是多少??吹竭@首先明白是是Operating lease.
  既然是考Operating lease的rent expense的問題,那就一定會和evenly這個概念搭上關(guān)系(參考上一題的思路部分)。所以雖然題目里告訴了*9年合計支付了$1.200.000,也和rent expense搭不上關(guān)系,不要被迷惑,我們需要求的是費用平均認列后得出的rent expense。另外,Installation of new carpet可以看出來是Leasehold improvements.這$600.000需要先資產(chǎn)化,然后逐漸的攤銷到費用里面,OK,明白了這些下面來解題。
  解答:租賃期間為10年,However,the lease agreement indicated that the rent would double halfway through the lease。然后題目里給了First month's rent $200.000,Last month's rent $400.000。
  ∴200.000×12×5=$12.000.000
  400.000×12×5=$24.000.000
  Total:           $36.000.000
  ∴An equivalent monthly rent=36.000.000÷120=$300.000
  接下來進行Installation of new carpet的費用化處理,這里注意,Lease agreement是從12月1號開始的,所以Year 1能夠費用化處理的,只有1個月
  ∴ 600.000÷120=$5.000
  ∴The total expense would be$305.000
  答案是 C
  Operating Lease在考試中基本上會考到一道選擇題,我選選取的題目有同學(xué)說很難,聽說USCPA考試題目都很簡單,做這種難題的練習(xí)有必要嗎!?
  答案是肯定的,考試的MC一共3個部分,要保證自己能通過考試,就必須保證第二,第三部分都要進入到高分題庫里,也就是意味著拋去*9部分的30題,MC剩下的2個部分60道題的一半以上都會是比較難的,甚至是很刁鉆的題目,攻克了他們,你才能不用把希望寄托于最后系統(tǒng)給的adjustment,單靠實際得分通過考試。