一題售後租回之會計 - 會計

S.Co.a dealer in machinery and equipment.leased equipment to G.Inc.on July 1.
1998.The lease is appropriately accounted for as a sale by S.and as a purchase
by G.The lease is for a 10-year period(the useful life of the asset)expiring
June 30.2008.The first of 10 equal annual payments of $414000 was mades on
July 1.1998 S.had purchased the equipment for $2600000 on Jan.1 1998.and esta-
blished a list selling price of $3600000 on the equipment.Assume that the pre-
sebt value at July 1.1998.of the rent payments over the lease term discounts
at 8%(appropriate interest rate) was $3000000.
What is the amount of profit on the sale and the amount of interest income
that S.should record for the year ended Dec.31.1998 ?
(A)$0 and $103440
(B)$400000 and $103440
(C)$400000 and $120000
(D)$600000 and $240000

答案:(B) 這題一開始我算出來是(C)..後來題目越看越亂..就不會做了ˊˋ
有請高手幫幫忙了~拜託了感恩!!!

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