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jay1180 · 2022年12月01日

为啥要107803/5+82,803×8%呢。。。

NO.PZ2019120301000271

问题如下:

Question
  • A company that prepares its financial statements according to IFRS leased a piece of equipment on 1 January 2020. Information relevant to the transaction is as follows:

  • Five annual lease payments of $25,000, with the first payment due 1 January 2020

  • Interest rate on similar company debt is currently 8%

  • The fair value of the equipment is $115,000

  • Useful life of the equipment is seven years

  • The company depreciates other equipment in the same asset class on a straight-line basis

The total expense related to the lease on the company’s 2020 income statement will be closest to:

选项:

A.$25,000.00 B.$28,185.00 C.$22,024.00

解释:

Solution

B is correct. Under IFRS 16 all leases are classified as a finance lease and must be capitalized.

Using a financial calculator for an annuity due at the beginning of the period:

PV of lease payments: PMT = $25,000, i = 8%, N = 5, Mode = Begin, Compute PV.

PV = $107,803

Therefore, the lease would be capitalized at $107,803.


A is incorrect. It assumes it is an operating lease and simply deducts the lease payment.

C is incorrect. It correctly classifies it as a finance lease but amortizes it over 7 years: 107,803/7 = 15,400; 15,400 + 6,624 = 22,024.

谢谢老师。。。

1 个答案

lynn_品职助教 · 2022年12月02日

嗨,爱思考的PZer你好:


这道题考察的是finance lease的计算,融资租赁相当于贷款买设备,在资产负债表上,同时增加一笔资产和负债,因此损益表中同时要考虑amortization(资产折旧摊销)和interest expense(贷款要付利息),题目说on a straight-line basis 直线法摊销,那么amortization每一年都是一样的, 107803/5=21560.63。

interest expense取决于在外发行的本金,本金每一年都会还一个lease payment并且摊掉一部分。我们回到这题,2020年初付租金,那么减去25000后,82,803乘以利率(Interest rate on similar company debt is currently 8%),得出利息支出6624.25。

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