2010年注冊會計師考試《會計》模擬試題(10)

　　(2) Journal entry of accrued depreciation of company A in 2010

　　Dr. Overhead expense 150 (900 / 6)

　　Cr. Accumulated depreciation 150

　　(3) Journal entry for accrued impairment for fixed assets of company A at the end of 2011

　　Closing balance of book value on fixed assets in 2011=900-150×2=600 (in ten thousands Yuan)

　　Closing balance of recoverable amount in 2011=420 (in ten thousands Yuan)

　　Closing balance of provision for assets impairment in 2011=600-420=180 (in ten thousands Yuan)

　　Dr. Asset impairment loss 180

　　Cr. Provision for fixed assets impairment 180

　　(4) Journal entry for accrued depreciation of company A in 2012

　　Dr. Overhead expense 105 (420 / 4)

　　Cr. Accumulated depreciation 105

　　(5) Calculate the closing balance of book value on fixed assets in 2013

　　Closing balance of book value on fixed assets in 2006=900-150×2-105×2-180=210 (in ten thousands Yuan)

　　(6) Journal entry for transfer the fixed assets’ book value to CIP of company A on Dec 31, 2013

　　Dr. CIP 210

　　Dr. Accumulated depreciation 510 (150×2+105×2 )

　　Dr. Provision for fixed assets impairment 180

　　Cr. Fixed assets 900

　　(7) Calculate the capitalized and accrued interest expense in 2014, and prepare related account entry.

　　a. Calculate the capitalized interest expense of specific borrowig in 2014

　　Interest expense of specific borrowing=500×12%=60 (in ten thousands Yuan)

　　Thereinto

　　Interest expense during the capitalization period=500×12%×5/12=25(in ten thousands Yuan)

　　Interest expense during the expenditure period=500×12%×/12=35(in ten thousands Yuan)

　　Interest income of banked specific borrowing=500×0.5%×3+300×0.5%×2+200×0.5%×1=11.5(in ten thousands Yuan)