實際租金 170,000*P10%,4=538,878實繳租金 150,000*P10%,4=475,481 預付租金 63,397 (538,878-475,481)FV(659,900+63,397) 租金 475,481 (租賃負債) 售出 184,419 (659,900-475,481) BV(800,000) 租金❶ 596,000 (使用權資產) 出售❷ 204,000 ❶[(475,481+63,397)/723,297=0.745] [0.745*800,000=596,000]❷[184,420/...
實際租金 170,000*P10%,4=538,878實繳租金 150,000*P10%,4=475,481 預付租金 63,397 (538,878-475,481)FV(659,900+63,397) 租金 475,481 (租賃負債) 售出 184,419 (659,900-475,481) BV(800,000) 租金❶ 596,000 (使用權資產) 出售❷ 204,000 ❶[(475,481+63,397)/723,297=0.745] [0.745*800,000=596,000]❷[184,420/723,297=0.245] [0.245*800,000=204,000]處分損益=204,000-184,419=19,581
●兩種租賃給付: ◎租賃契約:150,000*3.16987=475,481 ◎市場行情:170,000*3.16987=538,878→預付租賃給付:538,878-475,481=63,397→租賃負債:538,878-63,397(不算利息)=475,481●資產FV(售價):723,297 →未知,須利用銷售對價反推 →659,900+預付租賃給付63,397=723,297 →有預付租賃給付時,資產FV>銷售對價FV●資產FV=使用權資產FV+已出售部分 →使用權資產FV:475,481+63,397=538,878 →已出售部分:723,297-538,878=184,419●使用權資產入帳成本:596,024(%:0.745,算出596,000) →(1,200,000-400,000)*538,878/723,297(或*0.745) ◎資產BV*使用權資產FV/資產FV●利息費用:47,548 →475,481*10%●使用權資...
●兩種租賃給付: ◎租賃契約:150,000*3.16987=475,481 ◎市場行情:170,000*3.16987=538,878→預付租賃給付:538,878-475,481=63,397→租賃負債:538,878-63,397(不算利息)=475,481●資產FV(售價):723,297 →未知,須利用銷售對價反推 →659,900+預付租賃給付63,397=723,297 →有預付租賃給付時,資產FV>銷售對價FV●資產FV=使用權資產FV+已出售部分 →使用權資產FV:475,481+63,397=538,878 →已出售部分:723,297-538,878=184,419●使用權資產入帳成本:596,024(%:0.745,算出596,000) →(1,200,000-400,000)*538,878/723,297(或*0.745) ◎資產BV*使用權資產FV/資產FV●利息費用:47,548 →475,481*10%●使用權資產折舊:149,006(或149,000) →假設直線法:596,024(或596,000)/4●售後租回移轉權利之損益:-19,557(%:0.255,算出-19,559;或-19,581) →[723,297-(1,200,000-400,000)]*184,419/723,297(或*0.255) ◎(資產FV-資產BV)*已出售部分/資產FV ◎拆算式:已出售部分-資產BV*已出售部分/資產FV →184,419-(1,200,000-400,000)*0.255=-19,581
19. 甲公司於X9年1月1日將一部成本$1,200,000、累計折舊$400,..-阿摩線上測驗