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ACCA FR財務報告例題解析（二）
On 1 October 20X3, Fresco acquired an item of plant under a five-year lease agreement. The initial measurement of the liability was USD25 million. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of USD2 million and annual rentals of USD6 million paid on 30 September each year for five years.
What will be the interest charged in respect of this lease in Fresco"s statement of profit or loss as at 30 September 20X5?
What will be the interest charged in respect of this lease in Fresco"s statement of profit or loss as at 30 September 20X5?
【正確答案】 D
【答案解析】
|
USD"000 |
|
|
Liability 1 October 20X3 (25m – 2m) |
23,000 |
|
Interest at 10% for y/e 30 September 20X4 |
2,300 |
|
Payment |
(6,000) |
|
Balance 30 September 20X4 |
19,300 |
|
Interest at 10% for y/e 30 September 20X5 |
1,930 |
| 日期 | 期初 |
當年發生的利息費用 @10% |
當年實付利息額 | 期末 |
| 1 October 20X3 | 23000 | 2300 | （6000） | =19300 |
| 30 September 20X4 |
19300 （上一期期末） |
1930 | （6000） | =15230 |
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