原始權利金問題 - 會計

Edwina avatar
By Edwina
at 2009-03-13T11:51

Table of Contents

A company charges an initial fee of $200,000 for a franchise, with $40,000
paid when the agreement is signed and the balance in four annual payments.
The present value of the annual payments, discounted at 10%, is $126,800.
The franchisee has the right to purchase $30,000 of kitchen equipment and
supplies for $25,000. An additional part of the initial fee is for advertising
to be provided by A company during the next five years. The value of the
advertising is $250 a month. Collectibility of the payments is reasonably
assured and A company has performed all the initial services requird by the
contract.

Q:prepare the entry to record the initial franchise fee.
解答的答案是寫:應收帳款 200,000
          權利金收入     106,800
預收貨款 5,000
未實現利息收入 73,200
遞延權利金收入 15,000

想請問為什麼是借應收帳款200,000?預收貨款5,000?
我自己做的分錄是:現金 40,000
       應收帳款 160,000
         預收貨款 55,000
         權利金收入 96,800
         遞延權利金收入 15,000
         未實現利息收入     33,200

答案這樣對嗎?

--
Tags: 會計

All Comments

事務所的工作

Necoo avatar
By Necoo
at 2009-03-13T01:45
在板上看過許多文章 知道不同的組別 加班程度會有所不同 但還是想知道 若照四大平均來說 忙季是幾月到幾月? 淡季跟忙季大概都加到幾點? 一個事務所內加班的比例大概有幾成咧? 知道現在事務所的各位都很忙 所以先謝謝有回答的各位 - ...

有幾句專有名詞不太了解…

Kama avatar
By Kama
at 2009-03-13T00:36
最近在看國外的財務報表 下面這一句不太了解是指什麼情況 Financing receivables consist of customer receivables, residual interest, and retained interest in securitized receiva ...

母子公司相互持股

Lydia avatar
By Lydia
at 2009-03-13T00:09
請問各位: 母子公司相互持股的話,庫藏股法和傳統法的差異ꄊ 還有計算上的差異?是差在哪? 可否麻煩版上厲害的大大解答,謝謝!!! - ...

請教兩題會計考古題!

Belly avatar
By Belly
at 2009-03-12T22:54
《julia606 (julia606)》之銘言: : 1.甲公司採用帳齡分析法提列壞帳,已知95年12月31日應收帳款淨額為$750,000,其餘 : 資料如下: : 95 年1 月1 日備抵壞帳餘額 $70,000 : 95 年度實際發生壞帳 46,000 : 95 年度壞帳沖銷後再收回 ...

請教兩題會計考古題!

Sierra Rose avatar
By Sierra Rose
at 2009-03-12T22:37
1.甲公司採用帳齡分析法提列壞帳,已知95年12月31日應收帳款淨額為$750,000,其餘 資料如下: 95 年1 月1 日備抵壞帳餘額 $70,000 95 年度實際發生壞帳 46,000 95 年度壞帳沖銷後再收回 4,000 95 年12 月31 日應收帳款餘額 800,000 ...