问题 多项选择题

甲公司于2000年12月15日与乙租赁公司签
订了一份设备租赁合同,合同主要条款如下;
(1)租赁标的物,A机器设备。
(2)起租日:2000年12月31日。
(Z)租赁期:2000年12月31日至2002年12月31日,共2年。
(4)租金支付方式:每年年末支付租金500万元。
(5)租赁期满时,A设备的估计余值为100万元,其中甲公司担保的余值为50万元,未担保的余值为50万元。
(6)A机器设备为全新设备,2000年,2月31日的原账面价值为961.20万元,预计使用年限为 3年。
(7)租赁内含利率为6%。
(8)2002年12月21日,甲公司将A机器设备归还给乙租赁公司。

A机器设备于2000年12月31日运抵甲公司,当日投入使用。甲公司当日的资产总额为 4000万元,其固定资产均采用平均年限法计提折旧,与租赁有关的未确认融资费用均采用实际利率法摊销,并假定未确认融资费用在相关资产的折旧期限内摊销。
要求:
(1)判断本租赁的类型,并说明理由。
(2)编制甲公司在起租日的有关会计分录。
(3)编制甲公司在2001年年末和2002年年末与租金支付以及其他与租赁事项有关的会计分录(假定相关事项均在年末进行账务处理)。

答案

参考答案:(A)判断租赁类型:最低租赁付款款的现值=E00÷(A+F%)+E00÷(A+F%)B(上标)+E0+(A+F%)B(上标)=IFA.B0万元,占租赁资产原账面价值的I0%以上,因此符合融资租赁的判断标准,该项租赁应当认定为融资租赁。
(B)起租日的会计分录:最低租赁付款额=E00× B+E0=A0E0(万元)租赁资产的入账价值=IFA.B0(万元)未确认的融资费用=A0E0-IFA.B0=HH.H0(万元)
借:固定资产——融资租入固定资产 IFA.B0
未确认融资费用 HH.H0
贷:长期应付款——应付融资租赁款 A0E0
(C)B00A年AB月CA日,①支付租金:
借:长期应付款——应付融资租赁款 E00
贷:银行存款 E00
②确认当年应分摊的融资费用;
IFA.B0×F%=EG.FG(万元)
借:财务费用 EG.FG
贷:未确认融资费用 EG.FG
③计提折旧;
(IFA.B0-E0)÷B=DEE.F0(万元)借:制造费用——折旧费 DEE.F0
贷:累计折旧 DEE.F0
(D)B00B年AB月CA日:
①支付租金:
借:长期应付款——应付融资租赁款 E00
贷:银行存款 E00
②确认当年应分摊的融资费用:
[IFA.B0(E00-EG.FG)]×F% =CA.AC(万元)或:HH.H0-EG.FG=CA.AC(万元)
借:财务费用 CA.AC
贷:未确认融资费用 CA.AC
①计提折旧, (IFA.B0-E0)+B=DEE.F0(万元)
②借:制造费用——折旧费 DEE.F0
贷:累计折旧 DEE.F0
③归还设备:
④借:长期应付款一一应付融资租赁款 E0
累计折旧 IAA.B0
贷:固定资产 IFA.B0

单项选择题

In its everyday life, Italy is very much the man’s world. However, because of the Italian’s understanding of foreigners, the woman tourist is able to invade many of the male places that are prohibited to Italian women. These places include the cafè and the wine shop.

In the large cities the cafè is a combination of club and office. Here, for the price of a coffee, an Italian can read all the newspapers brought to him. And he can transact business, with the waiter producing pen, ink, and stamps as needed. Or if he wants, he can sit outside under a canvas covering before the door and enjoy the sight of beautiful women passing by.

The wine shop, as a rule, is a more vigorous place than the caf6, and is filled almost exclusively with men. Wandering singers, generally in groups of two or three, add to the noise of these places with their songs and music. Many of the songs are of a political character and make fun of the leading statesmen of Italy, America, England, France, and Russia. But the songs are generally showing off a spirit of mischief. And when the criticism is about America, the American tourists find themselves laughing as much as anyone else. The Italian is a master at making fun of you and making you like it.

The Italian men are deep-rooted gamblers. They have been brought up to it as children, but they are cautious gamblers and never go too much in it. The national lottery used to be one of the most popular forms of gambling. But later a football stake had taken away much of the interest in the lottery. But here the important thing is that gambling, the same as drinking, seldom goes to an Italian’s head and his bets are not really dangerous risks. Even at cards the Italian plays for low stakes, generally for a cup of coffee or wine.

In this world of the Italian male it would be careless if the romanticism of the Italian were neglected. The Italian might well be described as the world’s greatest romanticist. From any boat in Venice to any member of the government in Rome, the Italian is always aware of romance, of love and of the importance of being a good lover.

on the beaches of Italy, the visitor is aware that the Italian really live for romance. His manners, his compliments, his charm and his general way of behaving are those of a romanticist. Almost every Italian you meet is convinced that he is another Casanova.

Romance is as much a part of Italy as its art and its history. Perhaps the feeling of romance that wells up in you when you come to Italy is one of the greatest things that Italy has to offer a world that is tired of war and political intrigue. It is the ideal place for a honeymoon because hotel managers and waiters make you conscious of your own love and stress it in such a way that you feel more in love in this country than in any other.

According to the passage, the cafè is a place where the Italians can do all of the following EXCEPT ().

A.holding dinner parties

B.reading newspapers

C.conducting business transactions

D.sitting outside

判断题