一題售後租回之會計 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 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!!!
這題應該是銷售型租賃

出租人分錄 AR 414,000*10
COGS 2,600,000
Sales 3,000,000
存貨 2,600,000
未實現利收 1,140,000

當年利收 = (4,140,000-1,140,000-414,000)*8%*6/12 = 103,440

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