ket考前冲刺讲义 F7考前冲刺直播讲义(题目在讲义中,请提前完成) 图文.doc

ket考前冲刺讲义 F7考前冲刺直播讲义(题目在讲义中,请提前完成)_图文ket考前冲刺讲义 F7考前冲刺直播讲义(题目在讲义中,请提前完成)_图文

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A

PVMLPs
Payment

Interest 6%
Balance
Payment

Interest 6%
Balance
Current
Non-current
$,000 3,300 2,600 2,756 2,056 700
pany acquired an item of plant under a finance lease on 1 April 20X7. The present value of the minimum lease payments was $ million and the rentals are $6 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?

A $5,132,000
B $5,716,000
C $6,000,000
D $4,752,000
A
$’000 PVMLPs 15,600 Interest 8% Payment Balance 10,848 Interest 8% 868 Payment Balance
Current liability = 10,848 – 5,716 = 5,132
Cost of purchase + Ready for cost Estimated cost of dismantling and removing the item
Directly attributable costs
Ready for cost
Subsequent costs Finance costs
Cost model
20X1 100 (10YEARS)
Dep P/L
20X1 90

At the year end ,the FV of the PPE is 100.
But if at the year end, the recoverable amount is 80.

P/L
20X1 80

Revaluation model
20X1 100 (10YEARS)
Dep P/L 20X1 90
At the year end ,the FV of the PPE is 180.
Revaluat