finance lease 計數一問

[匿名]

2007-07-13 10:47 pm

Lease of machine for 2 years and at the end of lease,the machine title will be passed without any costs.The lease payment RMB 2,000,000 would be pai at the end of each yer.The bank interest rate was 10%.

咁請問個machine costs 點計>????? 希望有高手可以幫忙~

回答 (1)

用戶4713

2007-07-15 2:05 am

✔ 最佳答案

好容易
咁你知道，佢每一年係給2,000,000，給二年
同interest rate係10%

machine costs 點計?
present value of minimum lease payments
$2000,000 * {1/(1+10%)+1/(1+10%)二次方)

=$2000,000 *(0.9097 +0.8264)
=$3471,074

如果你要知道詳細一d (finance lease ) (disclose, classified)
可以click 以下睇
http://www.hkicpa.org.hk/ebook/main.php

圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/tree_buch.gif
Volume II Financial Reporting Standards

圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif
HKAS 17 Leases

參考: HKIAAT advanced accounting book p, 67 , 網上

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