课程名称︰中级会计专题
课程性质︰选修
课程教师︰刘心才
开课学院：管理学院
开课系所︰会计学系
考试日期（年月日）︰2014年6月10日
考试时限（分钟）：90分钟
是否需发放奖励金：是
（如未明确表示，则不予发放）
试题 :
一、On January 1,2010,Tan Company contracts to lease equipment to Yuan Company.
The following information relates to the agreement.
1.The term of the lease is 8 years with no renewal option,and the equipment has
an economic life of 11 years.
2.The cost of the equipment is $800,000,and the fair value of the asset on
Jan.1,2010 is $851,400.
3.The executory cost of $5,157 is paid by Tan Company.
4.At the end of the lease term,the asset reverts to the lessor.At the end of
the lease,the asset has an estimated total residual value of $3,000,which
$2,000 of it is guaranteed by Yuan.The company decided to depreciate the asset
under straight-line method.
5.The lease agreement requires equal rental payment,beginning on January 1,2010.
6.Yuan's incremental borrowing rate is 8%.The implicit rate of Tan Company is
10% and the rate is unknown by Yuan Company.
Instructions
(a)Calculate the amount of the annual rental payment required for Tan to reach
its expected return.
(b)Compute the present value of MLP for lessee.
(c)What's the nature of this lease agreement for both Tan and Yuan Company?
(d)Prepare the necessary entries on Jan.1,2010 for both Tan and Yuan Company.(
请用净额法)
(e)Please write down the equation to compute the effective interest rate of
Yuan Company.(You DON'T have to compute the exactly number.)
(f)Assume that the effective interest rate of Yuan is 9%.Prepare the entries
needed during 2010 and 2011 for both lessor and lessee.
(g)Followed by (a)~(e),the fair value of the equipment when returing the asset
on December 31,2017 is $1,500.Please prepare the entries when the lease
contract is terminated.
二、远雄公司于X1年7月1日以$3,000,000买入一部机器出租给桃园公司，租期10年，每年
租金$500,000，7月1日付款，租期届满机器归桃园公司所有。每年租金按远雄公司的隐含
利率10%折算的现值为$3,379,512，X1年度远雄公司的销货毛利及利息收入分别为：
(A)$379,512及$143,976
(B)$0及$339,951
(C)$379,512及$168,976
(D)$0及$143,976
三、有关融资租赁之叙述，下列何者正确？
最低租赁给付 应收租赁款
(A)未保证残值 不包含 不包含
(B)承租人保证残值 包含 包含
(C)第三人保证残值 不包含 不包含
(D)优惠承购价 包含 不包含