On 1 January 20X6 Fellini hired a machine under a lease. The present value of the lease payments was USD3.3 million. Instalments of USD700,000 are payable annually in advance with the first payment made on 1 January 20X6. The interest rate implicit in the lease is 6%.What amount will appear under non-current liabilities in respect of this lease in the statement of financial position of Fellini at 31 December 20X7? [Answers to nearest USD'000]
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .以下哪项不是平衡计分卡的分类?
A 顾客 B 财务 C 学习和创新 D 投资
2 .一个组织计划实施基于分部绩效的奖金计划。此外，公司计划将分部报告转换为责任会计系统。以下的成本曾经包含在用当前系统编制的分部绩效报告中，现在要重新评估它们是否应该包含在责任会计分部报告中：1.公司CEO共计按分部净销售额分摊2.公司培训成本按每个分部员工数量分摊3.固定计算机设施成本在每个分部平均分摊4.变动计算机运营成本根据使用的实际小时乘以预先设定标准率分摊给每个分部，任何有利或不利差异保留在计算机部门这四项成本事项中，哪项包含在给予责任会计编制的分部绩效报告中是最符合逻辑的？
A 变动计算机运营成本 B 公司管理成本 C 固定计算机设施成本 D 培训成本
3 .DavidBurke是大陆健康保健公司的索赔处理部门的经理。对他进行考核的指标有多项，这些指标要事先得到总经理DianeLewis的认可。Lewis叫Burke推荐几个指标对其下一年度的业绩进行考核。请问下面哪一个指标将会对Burke的积极性和业绩造成最小的正面影响？
A 每个月处理索赔的总金额 B 每笔索赔的处理成本 C 每笔索赔的平均处理时间 D 正确处理第一次索赔所占的比例
4 .为什么衡量一个顾客是否有利可图的收入和成本分析是重要的?
A 顾客的净收益可能会变化 B 高的价格和贡献使价格弹性降低 C 利润低将使持续的竞争变得困难 D 分销渠道成本波动
5 .当采用内部报告目的的边际贡献格式，部门经理绩效和部门绩效的区别是？
A 未分配的固定成本 B 由部门经理控制的直接固定成本 C 销售产品的直接变动成本 D 由其他人控制的直接固定成本
7 .Which of the following situations does NOT suggest that an arrangement constitutes a lease?
A The lessee obtains substantially all of the economic benefits from use of the asset. B Ownership in the asset is transferred at the end of the lease term. C The contract relates to an identified asset. D If it suits them to do so, the lessor can substitute an identical asset.
8 .A company acquired an item of plant under a lease on 1 April 20X7. The present value of the lease payments was USD15.6 million and the rentals are USD6 million per annum paid in arrears for three years on 31 March each year.The interest rate implicit in the lease is 8% per annum.What amount will appear under current liabilities in respect of this lease in the statement of financial position at 31 March 20X8? [Answers to nearest USD'000]
A USD5,132,000 B USD5,716,000 C USD6,000,000 D USD4,752,000
9 .At what amount does IFRS 16 Leases require a lessee to measure a right-of-use asset acquired under a lease?
A Lease liability + other direct costs + incentives received B Lease liability – other direct costs – prepayments C Lease liability + other direct costs + prepayments – incentives received D Lease liability – other direct costs – prepayments + incentives received
10 .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?
A USD2,500,000 B USD2,300,000 C USD2,150,000 D USD1,930,000
