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jay1180 · 2022年12月01日

老师能帮忙给出初始计量和后续计量的会计分录么,有助于理解

NO.PZ2019120301000280

问题如下:

Question Previously, a manufacturer of high-quality industrial electrical generators only sold its units to customers, but it has just introduced a leasing program. The generators have expected useful lives of about 25 years, and the company anticipates that the leases will have a term of 20 years or more. If the company reports under International Financial Reporting Standards, which of the following statements about the first year of the new leasing program is most accurate? The company will recognize:

选项:

A.revenue equal to the value of the leased asset. B.depreciation of the leased asset as an expense. C.cost of goods sold equal to the market value of the asset.

解释:

Solution

A is correct. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease and recognize revenue equal to the value of the leased asset and cost of goods sold equal to the carrying value of the asset, not its market value. The asset would be derecognized from the balance sheet and replaced with a lease receivable therefore there is no asset to depreciate.

B is incorrect. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease. The asset would be derecognized from the balance sheet and replaced with a lease receivable, therefore there is no asset to depreciate.

C is incorrect. Because the company is a manufacturer, under IFRS the lessor would classify the lease as a finance lease and recognize revenue equal to the value of the leased asset and cost of goods sold equal to the carrying value of the asset, not its market value.

RT,谢谢!~

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lynn_品职助教 · 2022年12月03日

嗨,从没放弃的小努力你好:


同学,我们写会计分录一般是要弄清楚二级科目的,下面我只是粗略地写一下(比如lease liability就应该有二级科目),供同学理解参考,我们CFA知道是如何影响财务报表即可。

初始计量(确认资产和负债)

Dr:generator

Cr: lease liability


Dr:lease liability

Cr: cash 


(1)确认租赁负债的利息时,增加租赁负债的账面金额,即:


Dr:finance expense

Cr: lease liability


(2)(年初)支付租赁付款额时,减少租赁负债的账面金额;即:


Dr:lease liability

Cr: cash


(3)年末未确认融资费用摊销额


Dr: Lease depreciation expense

Cr: Accumulated depreciation – lease

----------------------------------------------
努力的时光都是限量版,加油!

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