作者willie1987 (威力是也)
看板Accounting
标题[问题] 销货分期付款
时间Sat Feb 20 22:46:37 2010
On Aug.1 2003.J.Co.purchased a new machine on a deferred payment basis.A down
payment of $1500 was made and 4 monthly installments of $2000 each are to made
beginng on Sep.1 2003.The cash euqivalent price of the machine was $8000.J.in-
curred and paid installation costs amounting to $250.The amount to be captial-
ized as the cost of the machine is
(A)$8000 (B)$8250 (C)$9500 (D)$9750
答案:(B) 恩...感觉是简单的题目.但这题的资本化金额我就是不知道为何是$8250...
完全没观念...有请好心人是救我了!!! 拜托了感恩!!!
--
※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 220.143.18.210
1F：推 namdoogmi:购买资产分期付款时，以他的现金价入帐 02/20 23:18
2F：→ namdoogmi:加上必要的安装费支出 所以为8000+250=8250 02/20 23:19
3F：→ willie1987:喔~了改!!! 02/21 00:07