米国公認会計士用語辞典 » l http://dic.uogjp.com 米国公認会計士試験に関する専門用語を集めました。 Sat, 07 Nov 2009 04:39:21 +0000 http://wordpress.org/?v=2.8.5 ja hourly 1 Leases http://dic.uogjp.com/study/leases.html http://dic.uogjp.com/study/leases.html#comments Thu, 03 Jul 2008 09:38:40 +0000 admin http://dic.uogjp.com/?p=19 リース会計。FARで出題される。Operating leaseとCapital Leaseがあるが、試験に出題されるのはCapital Lease。そしてLessorではなく、Lessee側の会計処理についての問題が多数。

現在価値の概念もあわせて理解しなくてはなりません。

例題

Neal Corp. entered into a 9-year capital lease on a warehouse on December 31, 2009. Lease payments of $52,000, which include real estate taxes of $2,000, are due annually, beginning on December 31, 2010, and every December 31 thereafter. Neal does not know the interest rate implicit in the lease; Neal’s incremental borrowing rate is 9%. The rounded present value of an ordinary annuity for nine years at 9% is 5.60. What amount should Neal report as capitalized lease liability at December 31, 2009?

  1. $280,000
  2. $291,200
  3. $450,000
  4. $468,000
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