作者wawa823 (mickey)
看板License
标题[疑惑] 会计的问题
时间Thu Mar 19 18:19:24 2009
我最近做题目又遇到一些问题，上次的问题感谢r大大帮我解答^^
这次的问题还是要靠会的大大帮我一下哦^^感谢
一、Neal company reported net income of $150,000.For 2005,deperciation was
$30,000, and the company reported a gain on sale of investments of
$10,000. Accounts payable increased $25,000 and accounts payable decreased
$15,000. Compute net cash provided by operating activities using the
"indirect method".
二、The Kansas City Meat Packing Company acquired packaging equipment on a
"capital lease"for annual lease payments of $40,000 at the end of each
of 3 years.The implicit interest rate was 18% compounded annually.
a.Compute the present value of the capital lease.
b.Prepare journal entries at the beginning of the lease and for each of
the 3 years-distinguish between long-term and short-term liability;
use straight line method for leasehold amortization.
c.By instead of the "operating lease"in this case,prepare the journal
entries for whole leasehold life.
下面是它给的表格，我不会用表格，就大概打一下哦
Periods 3% 18%
Present Value of $1 3 0.9151 0.6086
6 0.8375 0.3704
Present Value of Annuity of $1 3 2.8286 2.1743
6 5.4172 3.8115
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1F：推 googleyahoo:干 03/19 20:31
2F：推 highand:第一题 150,000+30,000-10,000 减A/R增加数 加A/P减少数 03/20 16:37
3F：→ highand:题目应该有打错吧... 03/20 16:38
4F：推 highand:第二题 a 40,000*2.1743=$86,972 03/20 16:41