2010年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》模擬試題(10)

　　Thereinto

　　Interest income during the capitalization period=300×0.5%×2+200×0.5%×1=4(in ten thousands Yuan)

　　Interest income during the expenditure period=500×0.5%×3=7.5(in ten thousands Yuan)

　　Capitalized interest amount of specific borrowing=25-4=21(in ten thousands Yuan)

　　Specific borrowing interest for accrued financial fee=35-7.5=27.5(in ten thousands Yuan)

　　b. Calculate the capitalized interest amount of general-borrowing in 2014

　　The weighted average construction expenditure used by general-borrowing=100×(6-4)/12=16.67(in ten thousands Yuan)

　　Capitalized interest amount of general borrowing=16.67×8%=1.33(in ten thousands Yuan)

　　Interest of general borrowing=600×8%=48(in ten thousands Yuan)

　　Expensed interest expense of general borrowing=48-1.33=46.67(in ten thousands Yuan)

　　c. Calculate the capitalized and expensed interest expense in 2014

　　Interest expense which should be capitalized=21+1.33=22.33(in ten thousands Yuan)

　　Interest expense which should be expensed=27.5+46.67=74.17(in ten thousands Yuan)

　　d. Related account entry in 2014:

　　Dr.CIP 22.33

　　Dr. Financial fee 74.17

　　Dr. Interest receivable (Bank deposit) 11.5

　　Cr. Interest payable 108

　　(8) Calculate the capitalized and expensed interest expense in 2015, and prepare related account entry

　　a. Calculate the capitalized interest of specific borrowing in 2015

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

　　Capitalized interest amount of specific borrowing=500×12%×9/12=45(in ten thousands Yuan)

　　Expensed interest amount of specific borrowing=60-45=15(in ten thousands Yuan)

　　b. Calculate the capitalized interest amount of general loan in 2015

　　The weighted average construction expenditure used by general-borrowing =200×9/12+50×6/12+50×3/12=187.5(in ten thousands Yuan)

　　Capitalized interest amount of general-borrowing =187.5×8%=15(in ten thousands Yuan)

　　Expensed interest amount of general-borrowing =48-15=33(in ten thousands Yuan)

　　c. Calculate the capitalized and expensed interest amount in 2015

　　Interest amount which should be capitalized=45+15=60(in ten thousands Yuan)

　　Interest amount which should be expensed=15+33=48(in ten thousands Yuan)

　　d. Related account entry:

　　Dr.CIP 60

　　Dr. Financial fee 48

　　Cr. Interest payable 108

　　(9) Account entry booked fixed assets transferring from CIP

　　Dr. Fixed assets 1092.33[210+(200+100+300+100+50+50)+22.33+60=1092.33]

　　Cr. CIP 1092.33