利息資本化 - 會計
By Hazel
at 2010-12-19T16:50
at 2010-12-19T16:50
Table of Contents
宜蘭公司為雪山公司承建廠房，自95/1/1日開工，預計 96 年底完工。
95年為建造該廠房之累積支出共$1,800,000，95年底應付帳款為$200,000，
而可資本化之利息費用為$320,000。96年中平均陸續再發生建造成本$1,100,000
，宜蘭公司 96/5/1 日向雪山公司預收承建工程價款$1,500,000，
96年底應付帳款為$340,000，試問 96 年累積平均支出數淨額為多少？
(A)$2,350,000 (B)$1,130,000 (C)$1,180,000 (D)$810,000
這題算了好久 都算不出正確答案 B
懇請板上高手點撥一下
感激不盡!!
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