作者nubooo (o.o)
看板Accounting
標題[問題] 利息資本化
時間Thu Mar 25 20:22:44 2010
During 2007, Tiger Building Company engaged Reese, Inc. to construct vraious
assets at a total cost of $8,400,000. Tiger made the following payments to
Reese during 2007:
Date Payment
June 1,2007 $6,000,000
August 31,2007 5,400,000
October 31,2007 1,800,000
The company had the following debt outstanding at December 31,2007:
A. 10%, 5-year note to finance construction of various assets, deted
January 1,2007, with interest payable annually on January 1: $3,600,000
B. 12%, ten-year bonds issued at par on December 31,2001, with interest
payable annually on December 31: $4,000,000
C. 9%, 3-year note payable, dated January 1,2006, with interest payable
annually on January 1: $2,000,000
我想請問這一題的資本化金額
解答是
累積支出平均數= $6,000,000* 3/12 + $11,400,000* 2/12 + $13,200,000* 2/12
= $5,600,000
專案:$3,600,000* 10% = $360,000
合計$580,000
其他:($5,600,000-3,600,000)* 11% = $220,000
再與認列利息($360,000 + 480,000 + 180,000)=$1,020,000 取小 ---$580,000
我的問題是
專案借款在 2007/1/1 就已經存在，1~5月並未使用專案借款，在算資本化金額時，
為什麼不是 $3,600,000* 7/12* 10% =$210,000 呢?
還有認列利息為什麼不是 $210,000 + 480,000* 7/12 + 180,000* 7/12 =595,000 呢?
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◆ From: 118.171.128.28
※ 編輯: nubooo 來自: 118.171.128.28 (03/25 20:26)
1F：推 min1127:高點答案錯了!! 03/25 23:01
2F：推 min1127:喔喔!! Sorry, 我看錯了!! 這解答不是高點的 = =" 03/25 23:03
3F：→ nubooo:所以是解答有問題嗎? 03/25 23:12
4F：推 min1127:我算的實際利息也是 $595,000... 但我的 WAAE 不一樣!! 03/25 23:25
5F：→ min1127:因為不確定是否正確所以沒有回!! >"< 03/25 23:25
6F：推 pikachu420:因為三筆借款都是在2007年前借的 03/26 01:04
7F：→ pikachu420:所以要算一整年的實際利息支出再跟可免利息比較取低者 03/26 01:04
8F：→ pikachu420:還有已經借了就要付利息吧 03/26 01:05
9F：→ pikachu420:不會因為你沒使用就不算利息吧 03/26 01:05
10F：→ pikachu420:問題一我覺得是因為算累積支出平均數已經有包含期間 03/26 01:16
11F：→ pikachu420:所以在算可免利息時就不用在乘以期間(個人淺見) 03/26 01:16
12F：推 morelife:你有兩個算法，第一個如解答所示，第二個算法我覺得可以 03/26 10:46
13F：→ morelife:600*3/7+1140*2/7+1320*2/7=960，利息再如你所述去計算 03/26 10:47
14F：→ morelife:解答把平均支出換算成全年，若利息*7/12，將漏記5/12 03/26 10:49
15F：→ morelife:若平均支出期間為7個月，則應用你的方法將利息*7/12 03/26 10:50
16F：→ morelife:以上若有錯，煩請指教Q.Q 03/26 10:52
17F：推 morelife:這兩版解法，在專案借款利率跟其他借款利率一樣下才相同 03/26 11:39