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USCPA每日一练，你HOLD住了吗？

高顿网校2015-04-09 16:21Dana
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USCPA保姆级入门攻略（全科考点解析+新手必看一本通+备考白皮书），助你快速过

　　高顿网校小编在此为各位正在备考USCPA考试的考生们准备下面一道习题，每日一练，你会了吗？

　　问题：Link leased construction equipment under a 7-year capital lease requiring annual year-end payments of $100.000.Link's incremental borrowing rate is 9%,while the lessor's implicit rate,which is not known to Link,is 8%.Present value factors for an ordinary annuity for seven periods are 5.21 at 8% and5.03 at 9%. Fair value of the equipment is $515.000.

　　What amount should Robbins records as lease obligation at the beginning of the lease term?

　　解题思路：这题的关键在于是使用Interest rate应该使用8%还是9%的问题，书上给的公式是 Uses the lower（lesser）of the ①Rate implicit in the lease(if known) or②Lessee's incremental borrowing rate(the rate available in the market to the lessee(not prime)) 注意If known. 而题目里，while the lessor's implicit rate,which is not known to Link,is 8%. 很明显，不符合定义要求，所以还是要使用9%的数据

　　解答：100.000 × 5.03=$503.000

　　Present value of minimum lease payment 作为资产以及负债科目记录，并且不可超过租赁资产的公允价值。

　　$503.000＜$515.000

　　∴答案是 $503.000

　　小编温馨寄语：不要害怕阴影，那是因为你的身后有阳光。

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