[問題] 關於分期付款銷貨收益認列2題
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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