搜题请搜索小程序“爱下问搜题”
问题 问答题 简答题

计算题：

2010年12月1日，甲公司与乙租赁公司签订了一份租赁合同。主要条款及有关资料如下：

(1)租赁标的物：某大型机器生产设备。

(2)租赁期开始日：2010年12月31日。

(3)租赁期：2010年12月31日～2013年12月31日，共计36个月。

(4)租金支付方式：自承租日起每6个月于月末支付租金225000元。

(5)该设备在租赁开始日的公允价值与账面价值均为1050000元。

(6)租赁合同规定年利率为14％。

(7)该设备的估计使用年限为9年，已使用4年，使用寿命期满无残值，承租人采用年限平均法计提折旧。

(8)租赁期满时，甲公司享有优惠购买选择权，购买价150元。估计期满时的公允价值为300000元。

(9)2012年、2013两年中，甲公司每年按该设备生产产品年销售收入的5％向乙租赁公司支付经营分享收入。甲公司2012年和2013年销售收入分别为350000元和450000元。此外，该设备不需安装。

(10)承租人在租赁谈判和签订租赁合同过程中发生的，可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用共计10000元，以银行存款支付。出租人在租赁谈判和签订租赁合同过程中发生直接费用共计15000元，以银行存款支付。[(P/A，7％，6)＝4.7665；(P/F，7％，6)＝0.6663；225000×(P/A，7.7％，6)＋150×(P/F，7.7％，6)＝1050000]

要求：

(1)判断租赁类型。

(2)确定租赁资产入账价值并编制会计分录。

(3)编制2011年6月30日、12月31日未确认融资费用分摊的会计分录。

(4)编制2011年12月31日按年计提折旧的会计分录。

(5)编制2012年和2013年有关或有租金的会计分录。

(6)编制2013年12月31日租赁期满时留购租赁资产的会计分录。

答案

参考答案：

(1)判断租赁类型 

①甲公司享有优惠购买选择权：150÷300000×100%＝0.05％，订立的购买价格远低于行使选择权时租赁资产的公允价值。 

②最低租赁付款额的现值＝225000×(P/A，7％，6)＋150×(P/F，7％，6)＝225000×4.7665＋150×0.6663＝1072562.45(元)>1050000×90％。 

因此，甲公司应当将该项租赁认定为融资租赁。 

(2)确定租赁资产入账价值并编制会计分录 

由于甲公司不能获得出租人的租赁内含利率，因此应选择租赁合同规定的利率14％，即6个月利率7％作为最低租赁付款额的折现率。 

①最低租赁付款额 

＝225000×6＋150＝1350150(元) 

②最低租赁付款额的现值 

1072562.45元>1050000元 

根据孰低原则，租赁资产的入账价值应以公允价值1050000元为基础计算。 

③未确认融资费用 

＝最低租赁付款额1350150－租赁资产的入账价值1050000 

＝300150(元) 

④会计分录 

2010年12月31日 

借：固定资产——融资租入固定资产1060000 

未确认融资费用300150 

贷：长期应付款——应付融资租赁款1350150 

银行存款10000 

(3)编制2011年6月30日、12月31日未确认融资费用分摊的会计分录 

①由于租赁资产入账价值为租赁资产公允价值，应重新计算融资费用分摊率。 

租赁开始日最低租赁付款额的现值＝租赁资产公允价值 

225000×(P/A，r，6)＋150×(P/F，r，6) 

＝1050000(元) 

融资费用分摊率r＝7.7％ 

②计算并编制会计分录 

2011年6月30日，支付第一期租金。 

本期确认的融资费用 

＝(1350150－300150)×7.7％＝80850(元) 

借：长期应付款——应付融资租赁款225000 

贷：银行存款225000 

借：财务费用80850 

贷：未确认融资费用80850 

③2011年12月31日，支付第二期租金。 

本期确认的融资费用 

＝［(1350150－225000)－(300150－80850)］×7.7％＝69750.45(元) 

借：长期应付款——应付融资租赁款225000 

贷：银行存款225000 

借：财务费用69750.45 

贷：未确认融资费用69750.45 

(4)编制2011年12月31日按年计提折旧的会计分录 

根据合同规定，由于甲公司可以合理确定在租赁期届满时能够取得租赁资产的所有权，因此，应当在租赁开始日租赁资产尚可使用年限5年(9年－4年)期间内计提折旧。 

2011年12月31日折旧金额 

＝1060000×1／5＝212000(元) 

借：制造费用——折旧费212000 

贷：累计折旧212000 

(5)编制2012年和2013年有关或有租金的会计分录 

①2012年12月31日，根据合同规定应向乙租赁公司支付经营分享收入 

借：销售费用(350000×5％)17500 

贷：其他应付款(或银行存款)17500 

②2013年12月31日，根据合同规定应向乙租赁公司支付经营分享收入 

借：销售费用(450000×5％)22500 

贷：其他应付款(或银行存款)22500 

(6)编制2013年12月31日租赁期满时留购租赁资产的会计分录 

借：长期应付款——应付融资租赁款150 

贷：银行存款150 

借：固定资产——生产经营用固定资产1060000 

贷：固定资产——融资租入固定资产1060000

解析：【该题针对“承租人对融资租赁的处理”知识点进行考核】

单项选择题

下列可构成健康相关生命质量主要内容是（）

A.经济发展水平和卫生服务质量

B.经济发展水平和健康状态

C.健康状态和主观满意度

D.健康状态和寿命长度

E.主观满意度和寿命长度
查看答案
填空题

Will We Run Out of Water


Picture a "ghost ship" sinking into the sand, left to rot on dry land by a receding sea. Then imagine dust storms sweeping up toxic pesticides and chemical fertilizers from the dry seabed and spewing them across towns and villages.
Seem like a scene from a movie about the end of the world For people living near the Aral sea (咸海) in Central Asia, it’s all too real. Thirty years ago, government planners diverted the rivers that flow into the sea in order to irrigate (provide water for)farmland. As a result, the sea has shrunk to half its original size, stranding (使搁浅) ships on dry land. The seawater has tripled in salt content and become polluted, killing all 24 native species of fish.
Similar large-scale efforts to redirect water in other parts of the world have also ended in ecological crisis, according to numerous environmental groups. But many countries continue to build massive dams and irrigation systems, even though such projects can create more problems than they fix. Why People in many parts of the world are desperate for water, and more people will need more water in the next century.
"Growing populations wilt worsen problems with water," says Peter H. Gleick, an environmental scientist at the Pacific Institute for studies in Development, Environment, and Security, a research organization in California. He fears that by the year 2025, as many as one-third of the world’s projected (预测的) 8.3 billion people will suffer from water shortages.

WHERE WATER GOES


Only 2.5 percent of all water on Earth is freshwater, water suitable for drinking and growing food, says Sandra Postel, director of the Global Water Policy Project in Amherst, Mass. Two-thirds of this freshwater is locked in glaciers (冰山) and ice caps (冰盖). In fact, only a tiny percentage of freshwater is part of the water cycle, in which water evaporates and rises into the atmosphere, then condenses and falls back to Earth as precipitation (rain or snow).
Some precipitation runs off land to lakes and oceans, and some becomes groundwater, water that seeps into the earth. Much of this renewable freshwater ends up in remote places like the Amazon river basin in Brazil, where few people live. In fact, the world’s population has access to only 12,500 cubic kilometers of freshwater—about the amount of water in Lake Superior (苏必利尔湖). And people use half of this amount already. "If water demand continues to climb rapidly," says Postel, "there will be severe shortages and damage to the aquatic (水) environment."

CLOSE TO HOME


Water woes(灾难) may seem remote to people living in rich countries like the United States. But Americans could face serious water shortages, too especially in areas that rely on groundwater. Groundwater accumulates in aquifers (地下蓄水层), layers of sand and gravel that lie between soil and bedrock. (For every liter of surface water, more than 90 liters are hidden underground. )Although the United States has large aquifers, farmers, ranchers, and cities are tapping many of them for water faster than nature can replenish(补充) it. In northwest Texas, for example, overpumping has shrunk groundwater supplies by 25 percent, according to Postel.
Americans may face even more urgent problems from pollution. Drinking water in the United States is generally safe and meets high standards. Nevertheless, one in five Americans every day unknowingly drinks tap water contaminated with bacteria and chemical wastes, according to the Environmental Protection Agency. In Milwaukee, 400,000 people fell ill in 1993 after drinking tap water tainted with cryptosporidium (隐孢子虫), a microbe (微生物) that causes fever, diarrhea (腹泻) and vomiting.

THE SOURCE


Where do contaminants come from In developing countries, people dump raw (未经处理的) sewage(污水) into the same streams and rivers from which they draw water for drinking and cooking; about 250 million people a year get sick from water borne (饮水传染的) diseases.
In developed countries, manufactures use 100,000 chemical compounds to make a wide range of products. Toxic chemicals pollute water when released untreated into rivers and lakes. (Certain compounds, such as polychlorinated biphenyls (多氯化联二苯) ,or PCBs, have been banned in the United States.)
But almost everyone contributes to water pollution. People often pour household cleaners, car anti- freeze, and paint thinners (稀释剂) down the drain; all of these contain hazardous chemicals. Scientists studying water in the San Francisco Bay reported in 1996 that 70 percent of the pollutants could be traced to household waste.
Farmers have been criticized for overusing herbicides and pesticides, chemicals that kill weeds and insects but that pollute water as well. Farmers also use nitrates, nitrogen-rich fertilizer that helps plants grow but that can wreak havoc (大破坏) on the environment. Nitrates are swept away by surface runoff to lakes and seas. Too many nitrates "over enrich" these bodies of water, encouraging the buildup of algae, or microscopic plants that live on the surface of the water. Algae deprive the water of oxygen that fish need to survive, at times choking off life in an entire body of water.

WHAT’S THE SOLUTION


Water expert Gleick advocates conservation and local solutions to water-related problems; governments, for instance, would be better off building small-scale dams rather than huge and disruptive projects like the one that ruined the Aral Sea.
"More than 1 billion people worldwide don’t have access to basic clean drinking water," says Gleick, "There has to be a p push on the part of everyone—governments and ordinary people—to make sure we have a resource so fundamental to life.\

People in developed countries often pour more household cleaners, car antifreeze, and paint thinners down the drain than those in developing countries.
查看答案