大学MOOC 会计学（外部报表）-耿玮(3321149401)(东北财经大学)1449758163 最新慕课完整章节测试答案
1 Leases（租赁）
CH1单元测验
1、单选题：
A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $15.6 million and the rentals are $6 million per annum paid in arrears for three years on 30 September each year. The interest rate implicit in the lease is 8% per annum.What is the ending balance of leased liability at 30 September 2018?
选项：
A: $9,600,000
B: $10,368,000
C: $10,848,000
D: $16,848,000
答案: 【 $10,848,000 】
2、单选题：
A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $21.9 million and the rentals are $5 million per annum paid in advance for five years on 1 October each year.the interest rate implicit in the lease is 7% per annum.What is the ending balance of leased liability at 30 September 2018?
选项：
A: $16,900,000
B: $18,083,000
C: $18,433,000
D: $23,433,000
答案: 【 $18,083,000 】
3、单选题：
which one of the following should not be included in lease payment?
选项：
A: Fixed leased payments
B: The exercise price of a purchase option
C: Guaranteed residual value
D: Insurance cost paid by lessee
答案: 【 Insurance cost paid by lessee】
4、单选题：
which one of the following should not be included in the initial cost of ROU asset?
选项：
A: Fixed leased payments
B: IDC paid by lessee
C: Guaranteed residual value
D: Ungaraneed residual value
答案: 【 Ungaraneed residual value】
5、多选题：
If a lease has been capitalised as a finance lease by the lessor, what circumstances will result in a difference between the lease receivable raised by the lessor and ROU asset raised by the lessee.
选项：
A: Unguaranted residual value
B: Guaranteed residual value
C: IDC incurred by lessee
D: IDC incurred by lessor
答案: 【 Unguaranted residual value;
IDC incurred by lessee;
IDC incurred by lessor】
6、多选题：
Which of the following factors should be considered in determine interest rate implicit in the lease?
选项：
A: Unguaranted residual value
B: Guaranteed residual value
C: IDC incurred by lessee
D: IDC incurred by lessor
E: Fair value of the leased asset
答案: 【 Unguaranted residual value;
Guaranteed residual value;
IDC incurred by lessor;
Fair value of the leased asset】
7、判断题：
The lessee needs to classify the lease as either a finance lease or an operating lease.
选项：
A: 正确
B: 错误
答案: 【 错误】
8、判断题：
The lessor needs to classify the lease as either a finance lease or an operating lease.
选项：
A: 正确
B: 错误
答案: 【 正确】
9、判断题：
With manufacturer lessors, a profit or loss is recognised at the commencement of the lease.
选项：
A: 正确
B: 错误
答案: 【 正确】
10、判断题：
The lessee must recognise for all leases a right‐of‐use asset and a related liability with no exemption.
选项：
A: 正确
B: 错误
答案: 【 错误】
11、判断题：
Lessee should use incremental borrowing rate to compute the initial cost lease liability.
选项：
A: 正确
B: 错误
答案: 【 错误】
12、填空题：
A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $15.6 million and the rentals are $6 million per annum paid in arrears for three years on 30 September each year. The interest rate implicit in the lease is 8% per annum.What amount of interets should be accured for