1.乙公司96年認列產品保證費用$150,000，此項費用依稅法規定應於實際發生時始得申報
減除，該項保證服務預計將於97,98,99年度發生，其金額分別為$60,000、$50,000、
$40,000。除此項暫時差異外，乙公司並無其他課稅所得與會計所得之差異。乙公司估
計未來三年稅前淨利均可超過$150,000，97年度稅前相關損益如下:
繼續營業單位稅前淨利 $130,000
非常損失 (80,000)
處分停業單位利益 50,000
會計原則變動累積影響數 70,000
前期損益調整 (20,000)
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$150,000
乙公司期初保留盈餘為$280,000，97年度分配現金股利$250,000。所得$100,000以下稅率
為15%，超過$100,000部分稅率為25%
試作:計算乙公司應負擔之全部所得稅費用
解答：(150,000-60,000)x15%+60,000x25%=$28,500
請問為什麼不是(150,000-60,000)x15%+(50,000+40,000)x25%呢?
2.On September 1, 2006, City Co. issued a note payable to National Bank in the
amount of $600,000, bearing interest at 12%, and payable in three equal
annual principal payments of $200,000. Over the period, fair market interest
rate for the note was 11%. The first payment for interest and principal was
made on September 1, 2007. At December 31, 2007, City should record accrued
interest payable and interest expense of
(A)$24,000 and $25,078 (B)$21,457 and $22,473 (C)$16,000 and $14,858
(D)$14,669 and 15,752
答案(C)
答案先計算2006/9/1應付票據帳面值=$200,000xPVF-OA3,11%+$600,000x12%/1.1+
$400,000x12%/(1.1)^2+$200,000x12%/(1.1)^3=$611,899
我不懂的地方在於:為什麼計算BV時,沒有計算利息的年金現值呢?
感謝回答~~
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