[考題] 初等會計學:－2016徵求年菜推薦網路訂購最紅的商家.年菜訂購?台北年菜外送餐廳推薦(年菜)?年菜.今年不想做年菜推薦,網路宅配哪一家好?

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批踢踢實業坊 Examination 板

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[考題] 初等會計學

Aug 20th 2013, 14:23, by shun28

作者shun28 (shun28)

看板Examination

標題[考題] 初等會計學

時間Tue Aug 20 14:23:10 2013

花媽以提供廚具設備方式加入餐飲組織，該組織應如何認列入帳？ (A)以廚具設備的帳面金額入帳 (B)以廚具設備的公允價值入帳 (C)以廚具設備的變現價值入帳 (D)以廚具設備的重置成本入帳答案B 請問為何不是A????? X9年1月1日甲公司出租一棟大樓給乙公司，租期為10年，每年之租金為$150,000 : ，期初付款。乙公司在租期開始時先支付2年之租金與保證金$300,000。租期屆滿 : 時此保證金並不退還給乙公司，但可抵最後2年之租金。試問甲公司於X9年12月 : 31日之資產負債表上應如何表達乙公司支付之$600,000？ (1)流動負債：$0；長期負債：$600,000 (2)流動負債：$150,000；長期負債：$300,000 (3)流動負債：$300,000；長期負債：$300,000 (4)流動負債：$300,000；長期負債：$150,000 答案B 我的想法:X9年會耗用150租金費用。每年有流動負債150 保證金$300,000為長期負債不知道我想法對嗎???? -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 114.47.14.26

推 MJdavid:第一題也請附上想法為何不是A 不叫想法可以簡述一下為 08/20 15:00

推 MJdavid:什麼你覺得是A 08/20 15:01

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