作者willie1987 (威力是也)
看板Accounting
标题[问题] 编制现金流量表
时间Tue Dec 8 23:02:27 2009
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:
营业活动之现金流量
本期纯益 $ X X X
加:折旧 150,000
融资活动之现金流量
支付应付租赁款 $(307,421)*
不影响现金流量之投资与融资活动
资本租赁取得租赁资产并承担租赁负债 $3,000,000
*$195,774+$195,774-($3,000,000-$195,774)*12%*3/12=$307,421
我不知道折旧怎麽来的...然後其他的完全看不懂="=(英文可能也是个问题)
请会的人教教我吧~拜托了感恩!!!
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◆ From: 123.0.214.198
1F：推 woodwoot:折旧 (3,000,000/5)*3/12 12/08 23:17
2F：→ willie1987:哎呀..眼残没看到月数...折旧知道了^^ 但是其他还是不 12/08 23:44
3F：→ willie1987:知道ˊˋ 12/08 23:45