推 woodwoot:折舊 (3,000,000/5)*3/12 12/08 23:17
→ willie1987:哎呀..眼殘沒看到月數...折舊知道了^^ 但是其他還是不 12/08 23:44
→ willie1987:知道ˊˋ 12/08 23:45
S.Corp.leased a commercial coffee maker on Sep.30 2003.The 5 year lease agree-
ment calls for S to make quarterly lease payments of $195774.payable each Sep.
30.Dec.31. March 31.June 30.with the first payment at Sep.30 2003.S's increme-
ntal borrowing rate is 12%.S records depreciation on straight-line basis at
the end of each fiscal year.S recorded the lease as follows
2003/9/30 Lease equipment $3000000
Lease payable $3000000
$195774*15.32380=$3000000
Required
What would be the the pretax amounts related to the lease that S would report
in its statement of cash flows for the year ended December 31,2003?
答:
營業活動之現金流量
本期純益 $ X X X
加:折舊 150,000
融資活動之現金流量
支付應付租賃款 $(307,421)*
不影響現金流量之投資與融資活動
資本租賃取得租賃資產並承擔租賃負債 $3,000,000
*$195,774+$195,774-($3,000,000-$195,774)*12%*3/12=$307,421
我不知道折舊怎麼來的...然後其他的完全看不懂="=(英文可能也是個問題)
請會的人教教我吧~拜託了感恩!!!
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