原始權利金問題 - 會計

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