[問題] 兩題中會問題~

看板Accounting (會計)作者eronjay (小比)時間14年前 (2012/02/10 22:47)推噓2(2推 0噓 5→)

留言7則, 3人參與討論串1/1

1.乙公司96年認列產品保證費用$150,000，此項費用依稅法規定應於實際發生時始得申報　減除，該項保證服務預計將於97,98,99年度發生，其金額分別為$60,000、$50,000、　$40,000。除此項暫時差異外，乙公司並無其他課稅所得與會計所得之差異。乙公司估　計未來三年稅前淨利均可超過$150,000，97年度稅前相關損益如下: 繼續營業單位稅前淨利 $130,000 非常損失 (80,000) 處分停業單位利益 50,000 會計原則變動累積影響數 70,000 前期損益調整 (20,000) ---------- $150,000 乙公司期初保留盈餘為$280,000，97年度分配現金股利$250,000。所得$100,000以下稅率為15%，超過$100,000部分稅率為25% 試作:計算乙公司應負擔之全部所得稅費用解答：(150,000-60,000)x15%+60,000x25%=$28,500 請問為什麼不是(150,000-60,000)x15%+(50,000+40,000)x25%呢? 2.On September 1, 2006, City Co. issued a note payable to National Bank in the amount of $600,000, bearing interest at 12%, and payable in three equal annual principal payments of $200,000. Over the period, fair market interest rate for the note was 11%. The first payment for interest and principal was made on September 1, 2007. At December 31, 2007, City should record accrued interest payable and interest expense of (A)$24,000 and $25,078 (B)$21,457 and $22,473 (C)$16,000 and $14,858 (D)$14,669 and 15,752 答案(C) 答案先計算2006/9/1應付票據帳面值=$200,000xPVF-OA3,11%+$600,000x12%/1.1+ $400,000x12%/(1.1)^2+$200,000x12%/(1.1)^3=$611,899 我不懂的地方在於:為什麼計算BV時,沒有計算利息的年金現值呢? 感謝回答~~ -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.216.201.133