中會 資本化利息 - 會計
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By Noah
at 2017-04-15T16:49
at 2017-04-15T16:49
Table of Contents
題目簡單翻譯如下:
建築物cost $180,000
建造從2/1開始,11/1結束。依合約付錢情況如下:
2/1 $120,000
6/1 $360,000
9/1 $480,000
11/1 $100,000
金融建設的專案借款為$400,000,12%,貸款從2/1開始,11/1償還。這家公司今年有其他
整年度流通的負債$200,000,借款利率8%。
想問11/1之後的資本化利息怎麼作分錄?
我寫的分錄如下:
http://i.imgur.com/LKhzpUW.jpg
不曉得這樣寫對不對?
附上題目照片
http://i.imgur.com/h2JZefz.jpg
--
建築物cost $180,000
建造從2/1開始,11/1結束。依合約付錢情況如下:
2/1 $120,000
6/1 $360,000
9/1 $480,000
11/1 $100,000
金融建設的專案借款為$400,000,12%,貸款從2/1開始,11/1償還。這家公司今年有其他
整年度流通的負債$200,000,借款利率8%。
想問11/1之後的資本化利息怎麼作分錄?
我寫的分錄如下:
http://i.imgur.com/LKhzpUW.jpg
不曉得這樣寫對不對?
附上題目照片
http://i.imgur.com/h2JZefz.jpg
--
Tags:
會計
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