[問題] 編制現金流量表
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!!!
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 123.0.214.198
推
12/08 23:17, , 1F
12/08 23:17, 1F
→
12/08 23:44, , 2F
12/08 23:44, 2F
→
12/08 23:45, , 3F
12/08 23:45, 3F
Accounting 近期熱門文章
PTT職涯區 即時熱門文章