文章責編：niufeifei
看了本文的網(wǎng)友還看了學歷| 高考 中考 考研 自考 成考 外語| 四六級 職稱英語 商務英語 公共英語 資格| 公務員 報關員 銀行 證券 司法 導游 教師 計算機| 等考 軟考
工程|一建 二建 造價師 監(jiān)理師 咨詢師 安全師 結構師 估價師 造價員 會計| 會計證 會計職稱 注會 經(jīng)濟師 稅務師 醫(yī)學| 衛(wèi)生資格 醫(yī)師 藥師 [更多]
| 第 18 頁：參考答案及解析 |
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
| 北京 | 天津 | 上海 | 江蘇 | 山東 |
| 安徽 | 浙江 | 江西 | 福建 | 深圳 |
| 廣東 | 河北 | 湖南 | 廣西 | 河南 |
| 海南 | 湖北 | 四川 | 重慶 | 云南 |
| 貴州 | 西藏 | 新疆 | 陜西 | 山西 |
| 寧夏 | 甘肅 | 青海 | 遼寧 | 吉林 |
| 黑龍江 | 內(nèi)蒙古 |
试听
