作者wawa823 (mickey)
看板License
標題[疑惑] 會計的問題
時間Thu Mar 19 18:19:24 2009
我最近做題目又遇到一些問題，上次的問題感謝r大大幫我解答^^
這次的問題還是要靠會的大大幫我一下哦^^感謝
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.
下面是它給的表格，我不會用表格，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:幹 03/19 20:31
2F：推 highand:第一題 150,000+30,000-10,000 減A/R增加數 加A/P減少數 03/20 16:37
3F：→ highand:題目應該有打錯吧... 03/20 16:38
4F：推 highand:第二題 a 40,000*2.1743=$86,972 03/20 16:41