課程名稱︰中級會計專題
課程性質︰選修
課程教師︰劉心才
開課學院：管理學院
開課系所︰會計學系
考試日期（年月日）︰2014年6月10日
考試時限（分鐘）：90分鐘
是否需發放獎勵金：是
（如未明確表示，則不予發放）
試題 :
一、On January 1,2010,Tan Company contracts to lease equipment to Yuan Company.
The following information relates to the agreement.
1.The term of the lease is 8 years with no renewal option,and the equipment has
an economic life of 11 years.
2.The cost of the equipment is $800,000,and the fair value of the asset on
Jan.1,2010 is $851,400.
3.The executory cost of $5,157 is paid by Tan Company.
4.At the end of the lease term,the asset reverts to the lessor.At the end of
the lease,the asset has an estimated total residual value of $3,000,which
$2,000 of it is guaranteed by Yuan.The company decided to depreciate the asset
under straight-line method.
5.The lease agreement requires equal rental payment,beginning on January 1,2010.
6.Yuan's incremental borrowing rate is 8%.The implicit rate of Tan Company is
10% and the rate is unknown by Yuan Company.
Instructions
(a)Calculate the amount of the annual rental payment required for Tan to reach
its expected return.
(b)Compute the present value of MLP for lessee.
(c)What's the nature of this lease agreement for both Tan and Yuan Company?
(d)Prepare the necessary entries on Jan.1,2010 for both Tan and Yuan Company.(
請用淨額法)
(e)Please write down the equation to compute the effective interest rate of
Yuan Company.(You DON'T have to compute the exactly number.)
(f)Assume that the effective interest rate of Yuan is 9%.Prepare the entries
needed during 2010 and 2011 for both lessor and lessee.
(g)Followed by (a)~(e),the fair value of the equipment when returing the asset
on December 31,2017 is $1,500.Please prepare the entries when the lease
contract is terminated.
二、遠雄公司於X1年7月1日以$3,000,000買入一部機器出租給桃園公司，租期10年，每年
租金$500,000，7月1日付款，租期屆滿機器歸桃園公司所有。每年租金按遠雄公司的隱含
利率10%折算的現值為$3,379,512，X1年度遠雄公司的銷貨毛利及利息收入分別為：
(A)$379,512及$143,976
(B)$0及$339,951
(C)$379,512及$168,976
(D)$0及$143,976
三、有關融資租賃之敘述，下列何者正確？
最低租賃給付 應收租賃款
(A)未保證殘值 不包含 不包含
(B)承租人保證殘值 包含 包含
(C)第三人保證殘值 不包含 不包含
(D)優惠承購價 包含 不包含