請幫我解答會計入帳問題－部落格

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請幫我解答會計入帳問題

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On 1 January 2007, Layee Ltd sold a machine to YZ Ltd for $200,000 under a financing agreement to be paid by three equal annual installments. The first installment is to be paid on 31 December 2007. The prevailing interest rate at the date of the sale was 10%.Prepare journal entries to record the installment... 顯示更多 On 1 January 2007, Layee Ltd sold a machine to YZ Ltd for $200,000 under a financing agreement to be paid by three equal annual installments. The first installment is to be paid on 31 December 2007. The prevailing interest rate at the date of the sale was 10%. Prepare journal entries to record the installment sale of machine transaction for the years ended 31 December 2007,2008 and 2009. Year Installment rec'd Discount factor Present value of Interest on 31 Dec at 10% installment rec'd revenue 2007 ? 0.909 ? ? 2008 ? 0.826 ? ? 2009 ? 0.751 ? ? 600,000 497,200 102,800

最佳解答:

2007 200,000 0.909 181800 18200 2008 200,000 0.826 165200 34800 2009 200,000 0.751 150200 49800 total 600,000 total: 497,200 102,800 * 181800= 200,000*0.909 *165200=200,000*0.826 *150200=200,000*0.751 total: 181800+165200+150200 =497200 *18200=200,000* (1-0.909) *34800=200,000*(1-0.826) *49800=200,000*(1-0.751) total: 18200+34800+49800=102800

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