關於收益認列部分的幾題選擇題 - 會計

※ 引述《smiercch (最近有點混亂)》之銘言：
: ※ 引述《willie1987 (威力是也)》之銘言：
: : 1.In accounting for is a long-term construction contract for which there is a
: : projectd profit. the balance in the construction-in-progress asset account
: : at the end of the first year of work using the completed-constract method
: : would be A.Zero
: : B.the same as the percentage-of-completion method
: : C.lower than the percentage-of-completion method
: : D.higher than the percentage-of-completion method
: : 我選A.然後解答是C...全部完工法利益部分不是最後才認列嗎?那為什麼第一年不是0呢
: 題目是問在建工程帳戶，
: 不是問工程利益，
: 只要有投入成本並且整個工程預計有利益，
: 那就不會是0，
: 又因為無法認列工程利益，故答案應為C
: : 2.Kramer Manufacturing Company ships goods to Sikes Company on consignment.
: : When the consignd goods are delivered to Sikes.Kramer should record Sale of
: : Inventory Revenue
: : A. NO YES
: : B. NO NO
: : C. YES NO
: : D. YES YES
: : 解答是B...這題我不會...ˊˋ
: 因為是承銷品，
: 所以不會認列以上收入，
: 而是佣金收入。
: : 3.On January 1.1992 Bartell Company sold its idle plant facility to Cooper.Inc
: : .for 1050000. On this date the plant had a depreciated cost of 735000. Cooper
: : paid 150000 cash on January 1.1992. and signd a 900000 note bearing interest
: : at 10%. The note was payable in three annual installments of 300000 be ginning
: : January 1.1993. Bartell appropriately accounted for the sale under the instal
: : -lment method. Cooper made a timely payment of the first installment on Jan.1.
: : 1993.of 390000. which included interest of 90000 to date of payment. At Dec.31
: : 1993. Batell has deferred gross profit of A.153000
: : B.180000
: : C.225000
: : D.270000
: : 解答是B...我算不出來...
: 分期付款銷貨，
: 分期銷貨價格和現銷價格的差額即為遞延利益，也是利息收入，
: 本題利息收入三年合計為
: (900,000+600,000+300,000)x10%
: =180,000
我的算法是：題目問遞延毛利為多少，現計算毛利率（1050000-735000）/1050000＝0.3
1993年應認列已實現的毛利為（150000+300000）*0.3＝135000，
總毛利為1050000-735000＝315000
315000-135000＝180000
也可以（1050000-150000-300000）*0.3＝180000








: : 4.On April 1.1992 Pine Construction Company entered building a fixed-price
: : contract to construct an apartment building for 6000000. Pine appropriately
: : accounts for this contract under the percentage-of-completion method.
: : Information relating to the contract is as follows
: : At December At December
: : 31.1992 31.1993
: : percentage of completion 20% 60%
: : estimated costs at completion 4500000 4800000
: : income recognized (cumulative) 300000 720000
: : What is the amount of contract costs incurred durring the year ended
: : Dec.31.1993?
: : A.1200000
: : B.1920000
: : C.1980000
: : D.2880000
: : 這題的答案為C........我一樣算不出來ˊˋ
: : 以上4題...請高手幫我解題吧~拜託了感恩!!!
: 93年累積投入成本=4,800,000x60%=2,880,000
: 92年　,,,　　　 =4,500,000x20%=900,000
: 得出93年投入成本。

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