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 】点我阅读全文
