# Bài tập chương 3 kế toán tài chính 2

Bài tập chương 3
E21-1
a) This is capital lease because the lease term 83% > 75% of the asset
economic life
b) PV = 8668*(1+3,1699)= 36145
c) 1/1/2015:
Dr 212:
36145
Cr 341:
36145
Dr 341:
8668
Cr 112:
8668
31/12/2015:
Dr 634:
2747,7 = (36145-8668)*10%
Cr 112:
2747,7
Dr 341:
5920,3

Cr 112:
5920,3
Dr 627:
7229
Cr 214:
7229
E21-2:
a) This is capital lease because:
the lease term 83% > 75% of the asset economic life
PV of the minium lease payments = 8555 ( 98% of the failure of asset)
b) PV = 7840+715= 8555
c) Delancy company:
Dr 212:
8555
Cr 341:
8555
d) Delancy company:
Dr 627:
(8555-1180)/5=148
Cr 214:
148
e) Dr 341:
114,45
Dr 635:
8555*1%= 85,55
Cr 112:
200

E21-3:
a) PV of the minium lease payments = (72000 – 2471) * (1+ 5,3282) = 440000

Date

Annual lease
payment

1/1/2014 69529
1/1/2015 69529
1/1/2016 69528

b) 1/1/2014
Dr 212:
Cr 341:
Dr 627:
Dr 341:
Cr 112:
31/12/2014:
Dr 627:
Cr 214:
Dr 341:
Cr 112:
Dr 635:
Cr 112:
Dr 627:
Cr 112:
31/12/2015
Dr 627:
Cr 214:
Dr 341:
Cr 112:
Dr 635:
Cr 112:

Interest on liability Reduction of
lease liability
0
44456,52
41447,82

69529
25072,48
28081,18

Lease liability
440000
370471
345398,52
317317,34

440000
440000
2471
69529
72000
44000
44000
25702,48
25702,48
44456,52
44456,52
2471
2471
44000
44000
28081,18
28081,18
41447,82
41447,82

E21-8:
a) Rode company (the lease): the lease agreement has a bargain-purchase
option.
b) Money company ( the lessor): the lease agreement has a bargain – purchase
option; the colectibility of the lease is reasonably preditable ; there are no
important uncertainties surrounding the costs to be incurred; also the lessor
cost 65000> the PV of the minium lease payments ( 91000). Thus, this is a
sales- type lease.
c) .

Date

1/5/2014
1/5/2015
1/5/2016
1/5/2017
1/5/2018
1/5/2019
d) 1/5/2014:
Dr 212:
Cr 341:
Dr 341:
Cr 112:
31/12/2014:
Dr 635:
Cr 338:
Dr 627:
Cr 214:

Annual lease
payment
21227,65
21227,65
21227,65
21227,65
21227,65
21227,65
91000
91000
21227,65
21227,65
4651,49
4651,49
6066,67
6066,67

Interest on
liability
0
6911,24
5552,19
3984,65
2260,35
363,82

Reduction of Lease
lease liability liability
21227,65
14250,41
15675,41
17243
18967,3
3636,18

91000
69772,35
55521,94
39846,48
22603,48
3636,18
0

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