扫码下载APP
及时接收考试资讯及
备考信息
On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The present value of the total lease payments was $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on the 30 September each year for five years.
Calculate the current liability of the lease in Flash Co's statement of financial position as at 30 September 20X5.
$
Solution:
Current liability = 19,300,000-15,230,000 = $4,070,000
$000s | ||
FV 1 Oct 20X4 | 25,000 | |
Deposit | (2,000) | |
23,000 | ||
Interest 10% | 2,300 | |
Payment 30 Sep 20X5 | (6,000) | |
19,300 | ||
Interest 10% | 1,930 | |
Payment 30 Sep 20X6 | (6,000) | |
Liability at 30 Sep 20X6 | 15,230 |
>>查看下一题
以上内容选自于ACCA官方CBE题库,由正保会计网校整理并编辑发布!如有其它疑问和问题可在线咨询客服;如需报考ACCA或者了解当地机考考点、考试信息,欢迎点击下方按钮申请,我们将有专业的辅导老师与您联系,为您提供考试评估、注册、报考等全方位的指导。
Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有
京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号