本文发表在 rolia.net 枫下论坛The note is payable in 10 equal installments of $425,000, plus interest on January 1 of each year. (Assume the first installment was paid on Jan. 1, 2010)
January 1, 2009 Note payable = $425,000x10=$4,250,000
Dec. 31, 2009 Note payable =$4,250,000
Dec. 31, 2009 Interest payable = $4,250,000x3%=$127,500
Jan. 1, 2010 2nd installment 425,000, Note payable $4,250,000-$425,000=$3,825,000
Dec. 31, 2010 Note payable $3,825,000
Dec. 31, 2010 Interest payable = $3,825,000x3%=$114.750
Jan. 1, 2011 3rd installment $425,000, Note payable=$4,250,000-$425,000-$425,000=$3,400,000
Dec. 31, 2011 Note payable =$3,400,000
Dec. 31, 2011 Interest payable = $3,400,000x3%=$102,000
现在是Dec. 31, 2011 Note payable= $3,400,000, 所以记录的$2,975,000是错误的,多记录了一个installment $3,400,000-$2,975,000=$425,000, 这个要在年底纠正过来,还要记录 Interest payable. 这就是你在Dec. 31, 2011要做的。
Effective income tax rate of 30%是假设公司是理想状态吗?还是有其他的考虑。
我已经很久没做题了,想法可能完全是错的,不过整道题应该考的是思路,不是计算。你还是和自己的同学讨论一下。 和这里的同学讨论作业不太现实。更多精彩文章及讨论,请光临枫下论坛 rolia.net
January 1, 2009 Note payable = $425,000x10=$4,250,000
Dec. 31, 2009 Note payable =$4,250,000
Dec. 31, 2009 Interest payable = $4,250,000x3%=$127,500
Jan. 1, 2010 2nd installment 425,000, Note payable $4,250,000-$425,000=$3,825,000
Dec. 31, 2010 Note payable $3,825,000
Dec. 31, 2010 Interest payable = $3,825,000x3%=$114.750
Jan. 1, 2011 3rd installment $425,000, Note payable=$4,250,000-$425,000-$425,000=$3,400,000
Dec. 31, 2011 Note payable =$3,400,000
Dec. 31, 2011 Interest payable = $3,400,000x3%=$102,000
现在是Dec. 31, 2011 Note payable= $3,400,000, 所以记录的$2,975,000是错误的,多记录了一个installment $3,400,000-$2,975,000=$425,000, 这个要在年底纠正过来,还要记录 Interest payable. 这就是你在Dec. 31, 2011要做的。
Effective income tax rate of 30%是假设公司是理想状态吗?还是有其他的考虑。
我已经很久没做题了,想法可能完全是错的,不过整道题应该考的是思路,不是计算。你还是和自己的同学讨论一下。 和这里的同学讨论作业不太现实。更多精彩文章及讨论,请光临枫下论坛 rolia.net