作者willie1987 (威力是也)
看板Accounting
標題[問題] 銷貨分期付款
時間Sat Feb 20 22:46:37 2010
On Aug.1 2003.J.Co.purchased a new machine on a deferred payment basis.A down
payment of $1500 was made and 4 monthly installments of $2000 each are to made
beginng on Sep.1 2003.The cash euqivalent price of the machine was $8000.J.in-
curred and paid installation costs amounting to $250.The amount to be captial-
ized as the cost of the machine is
(A)$8000 (B)$8250 (C)$9500 (D)$9750
答案:(B) 恩...感覺是簡單的題目.但這題的資本化金額我就是不知道為何是$8250...
完全沒觀念...有請好心人是救我了!!! 拜託了感恩!!!
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推 namdoogmi:購買資產分期付款時,以他的現金價入帳 02/20 23:18
→ namdoogmi:加上必要的安裝費支出 所以為8000+250=8250 02/20 23:19
→ willie1987:喔~了改!!! 02/21 00:07