[問題] 關於分期付款銷貨收益認列2題

[willie1987 (威力是也)]

1.On Dec.31 2004.A sold construction equipment to B for $1800000.The equipment
had a carrying amount of $1200000.B paid $300000 cash on Dec.31 2004.and sign-
ed a $1500000 note bearing interest at 10%.payable in 5 annual installments of
$300000.A appropriately accounts for the sale under the installment method.On
Dec.31 2005.B paid $300000 principal and $150000 interest.For the year ended
Dec.31 2005.what total amount of revenue should A recognize from the construc-
tion equipment sale and financing?
(A)$250000 (B)$150000 (C)$120000 (D)$100000

答案:(A)  這題我算不出來...ˊˋ

2.X Co. which began opeartions on Jan.1 2004.appropriately uses the installme-
nt method of accounting to record revenue.The following information is availa-
ble for the years ended Dec.31 2004 and 2005:
                                           2004     2005
Sales                                   $1000000  $2000000
Gross profit realized on sales made in:
    2004                                  150000     90000
    2005                                    ─      200000
Gross profit percentages                    30%       40%
What amount of installment accounts receivable should X report in its Dec.31
2005 balance sheet?
(A)$1225000 (B)$1300000 (C)$1700000

答案:(C)   這題我也算不出來...ˊˋ

以上兩題有請高手幫忙了...小弟不才拜託了感恩!!!!!!

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推 namdoogmi:第二題：(100*0.3-15-9)/0.3+(200*0.4-20)/0.4=170
→ namdoogmi:我把萬拿掉 空格不夠...
→ willie1987:雖然第一題還是不會...不過還是感謝你^^
推 cle031:第一題先求出毛利率等於1/3 然後 05年
→ cle031:付300,000*1/3+利息收入150,000=250,000
→ cle031:他的利息收入是外加的,還滿特別的一個題目XD