會計學 - 考試
By Suhail Hany
at 2013-05-18T22:57
at 2013-05-18T22:57
Table of Contents
[課業] 國考課業相關問題,非歷屆考題的討論,如學理觀念的釐清。
(C)四維公司於101 年1 月1 日與大安租賃公司簽約承租機器一部,租期6 年,每年年初
給付租金$100,000。租期屆滿四維公司可以$10,000 之優惠價格承購該機器。承購後,該
機器可再使用4 年,無殘值。四維公司評估該租賃屬融資租賃,採直線法計提折舊。簽約
時四維公司已知出租人隱含利率為10%,其本身之增額借款利率為8%。該機器在租賃開始
日之公允價值為$484,720。另四維公司為協商及取得該租賃所發生之直接可歸屬成本為
$15,000。試問四維公司101 年對該租賃資產應計提之折舊費用為何?
(A)$83,287 (B)$80,787 (C)$49,972 (D)$48,472
這題我最大的問題是,直接租賃與銷售型租賃怎判斷呀!!
謝謝
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考試
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