lease- financial accouting
发布时间：2023-08-29 01:55:23
Parta:dateLeasepayment($Interestexpense($(c30/06/0938,96030/06/0910,000(a----(b28,96030/06/1010,0001,44820,40830/06/1110,0001,02011,42830/06/1212,000571(1total$42,000$3,039(aWorkings:Presentvalue=$10,000+($10,000*1.8594[tableB,5%,2y]+($12,000*0.8638[tableA,5%,3y]=$10,000+$18594+$10365.6=$38,960Whentheimplicitinterestrate=5%,thepresentvalue=fairvalueofthetruck,souse5%asthediscountrate.(a$10,000=$11,200-$1,200(bBecausethefirstleasepaymentispaidatthebeginningofthefirstyearoftheleaseterm,thereisnodiscounttothefirstleasepayment,sothereisnointerestexpense.(cEachperiod’sinterestexpenseisequalstotheoutstandingbalanceofthelastperiod*5%(discountrate.(dEachperiod’sprinciplereductionisequalstotheLeasepaymentintheperiod–interestexpenseinthatperiod.(eEachperiod’soutstandingbalanceisequalstotheoutstandingofthelastperiod–theprinciplereductioninthatperiod.Exceptfor$38,960,isthefairvalueofthetruckat30/06/09.(b30June2009DrLeasetruck38,960CrLeaseliability38,960(Initialrecordingofleaseasset/liabilityDrLeaseliability10,000DrPrepaidexecutoryexpense1,200CrCash 