Blogtrottr
批踢踢實業坊 Examination 板
 
Compare Hotels

Find great prices for amazing hotels wherever your next destination may be. It's simple to search 100+ sites at once!
From our sponsors
[考題] 101高考會計 資產重估價
May 22nd 2014, 21:03, by duetolove

作者duetolove (認真過每一天:D)

看板Examination

標題[考題] 101高考會計 資產重估價

時間Thu May 22 21:03:10 2014

甲公司於X3年出購入一設備，成本為$2,000,000，估計耐用年限為5年，無殘值， 採直線法提列折舊，認列後之衡量採重估價模式。 X3年底與X4年底重估之公允價值分別為$1,800,000及$1,500,000，估計處分成本 為公允價值之10%。若估計耐用年限及殘值不變，且甲公司選擇於使用該資產時， 逐步將重估增值轉列保留盈餘，則甲公司因採重估價模式，對X4年本期其他 綜合損益之影響為何?(不考慮所得稅影響) (A)增加$100,000 (B)增加$130,000 (C)增加$135,000 (D)增加$150,000 答案：(D) 問題：我做出來是(B)，列出自己的計算式，想請各位高手幫我看看問題出在哪裡? X3年 折舊費用$2,000,000*1/5 = $400,000 帳面價值$2,000,000-$400,000 = $1,600,000 OCI:$1,800,000*(1-10%)-$1,600,000 = $20,000 X4年 折舊費用$1,620,000*1/4 = $405,000 帳面價值$1,620,000-$405,000 = $1,215,000 OCI：$1,500,000*(1-10%)-$1,215,000 = $135,000 對X4年本期OCI影響為 $135,000- $ 20,000*1/4 = $130,000 (B) 麻煩各位高手為我解惑了！謝謝大家:) -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 118.150.152.224 ※ 文章網址: http://www.ptt.cc/bbs/Examination/M.1400763793.A.661.html ※ 編輯: duetolove (118.150.152.224), 05/22/2014 21:08:50

This entry passed through the Full-Text RSS service — if this is your content and you're reading it on someone else's site, please read the FAQ at fivefilters.org/content-only/faq.php#publishers.
You are receiving this email because you subscribed to this feed at blogtrottr.com.

If you no longer wish to receive these emails, you can unsubscribe from this feed, or manage all your subscriptions
arrow
arrow
    全站熱搜

    yisoajkls 發表在 痞客邦 留言(0) 人氣()

    E-mail轉寄