售後租回問題 - 會計
By Brianna
at 2011-05-19T17:50
at 2011-05-19T17:50
Table of Contents
新竹公司於2002 年1 月1 日將其帳面價值$250,000 之機器一部以$500,000 出售給台南公司，旋即簽約租
回2 年，每月租金$8,000，月底付款，該機器之預期剩餘年限為8 年。非金融業最高借
款利率為月息2%。(2%，24 期之年金現值為18.91)。新竹公司每月之租金費用為：
(A)$(2,417) (B)$1,697 (C)$8,000 (D)$18,417
想麻煩各位前輩位小的解惑一下 為啥答案是(B)? 感激不盡!
--
回2 年，每月租金$8,000，月底付款，該機器之預期剩餘年限為8 年。非金融業最高借
款利率為月息2%。(2%，24 期之年金現值為18.91)。新竹公司每月之租金費用為：
(A)$(2,417) (B)$1,697 (C)$8,000 (D)$18,417
想麻煩各位前輩位小的解惑一下 為啥答案是(B)? 感激不盡!
--
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