开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

秀子 · 2020年02月22日

问一道题：NO.PZ2018062004000154

  1. CFA I
  2. FRA

问题如下：

To build new production lines, company TDC borrowed a certain amount of money last year. The relevant data is listed as following:

Borrowing date：1/1/2017

Amount borrowed：$100 million

Annual interest rate：12%

Term of the loan：4 years

The payment method considers annual payment of interest only, principal amortization is due at the end of the loan term.The  new production lines need 1 year to build, during that period, company TDC managed to earn $2 million by investing in the loan proceeds. How much is the total capitalized interest during the loan term?

选项：

A.

$10 million

B.

$12 million

C.

$48 million

解释：

A is correct. Based on IFRS, borrowing costs should  be capitalized until the tangible asset is ready for use.The interest that accrues during the construction period must be capitalized as a part of the asset's cost. Total capitalized interest=($100 million x 12% x1 year)-2 million= $10 million

老师， 这道题目他没有说是在国际准则下计算， 如果他在题目中提到是在US GAAP下计算， 这道题目又该如何做呢。 课堂上老师讲了在IFRS情况下算capital int=borrowing cost-income earned，但是讲义里并没有拓展 US GAAP下如果碰到借多了钱去投资所得该如果计算？

添加评论
1 个答案
已采纳答案

Olive_品职助教 · 2020年02月23日

嗨，努力学习的PZer你好：


题目确实缺少IFRS条件，稍后我补一下。

国际准则赚到interest income可以冲抵资本化的利息。美国准则不能这么做，就是不能冲抵，实际利息费用是多少就资本化多少。赚的利息另算，计入损益表的other income。


-------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


  • 1

    回答

  • 2

    关注

  • 547

    浏览
相关问题

NO.PZ2018062004000154 问题如下 In IFRS，to builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 million B.$12 million C.$48 million A is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million 想请问下，这个贷款的期限不是四年吗？四年的话，即使一年房子就盖好了，也会产生四年的利息呀？

2024-03-14 23:11 1 · 回答

NO.PZ2018062004000154问题如下 In IFRS，to builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 millionB.$12 millionC.$48 millionA is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million产生的2万块也是利息？可以抵消应付利息？

2023-10-11 23:03 1 · 回答

NO.PZ2018062004000154 问题如下 In IFRS，to builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 million B.$12 million C.$48 million A is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million 谢谢老师

2023-06-02 02:37 1 · 回答

NO.PZ2018062004000154 问题如下 To builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 million B.$12 million C.$48 million A is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million 只有在建造期间的利息才能资本化吗？那像题目说的一年建好了那就只有这一年的利息才能资本化？而不是整个贷款期限的利息资本化？

2023-02-02 07:34 1 · 回答

NO.PZ2018062004000154 问题如下 To builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 million B.$12 million C.$48 million A is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million ($100 million x 12% x1 year)什么意思啊 为什么要乘以1？

2023-02-02 07:30 1 · 回答