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Re: [問題] 中會~利息資本化的問題

[ Accounting ]2 留言, 推噓總分: +1

作者: s60316000 - 發表於 2010/03/07 15:07(14年前)

1^F推aeiouswallow:30,000,000*12% - 70,000,000*n%(存款利率)(如果有)03/07 16:21

Re: [問題] 債券投資/利息資本化

[ Accounting ]7 留言, 推噓總分: +3

作者: aeiouswallow - 發表於 2010/01/28 13:20(14年前)

2^F→aeiouswallow:20萬在期初扣除在第二行支付的時候有除於2了01/28 21:13

6^F→aeiouswallow:去年未付是餘額今年把去年未付的付清是平均支出01/30 02:32

[問題] 金融商品投資, 銀行調節表

[ Accounting ]4 留言, 推噓總分: +3

作者: hisashiburi - 發表於 2010/01/26 20:19(14年前)

3^F推aeiouswallow:第一題應該只有301/27 07:30

[問題] 減損損失-可回收金額

[ Accounting ]33 留言, 推噓總分: +5

作者: willie1987 - 發表於 2010/01/23 23:38(14年前)

5^F推aeiouswallow:你的想法是對的01/24 01:54

[問題] 利息資本化-停工問題

[ Accounting ]7 留言, 推噓總分: +5

作者: kuzfish - 發表於 2010/01/23 12:15(14年前)

4^F推aeiouswallow:停工若是因為不可抗力因素(不超過三個月)繼續資本化01/23 21:13

5^F→aeiouswallow:若是因為人為因素則停止資本化所以要看停工原因為何01/23 21:13

6^F推aeiouswallow:專案:3,000,000*8%*10/12 =200,000 才對01/23 21:17

[問題]想請問幾題會計與審計問題

[ Accounting ]11 留言, 推噓總分: +6

作者: soar100 - 發表於 2010/01/21 02:17(14年前)

2^F推aeiouswallow:4.從專案借款日開始就要計算利息不論是否已動工 so否01/21 08:27

3^F→aeiouswallow:5.交易目的的金融資產應該不是本業吧01/21 08:28

9^F推aeiouswallow:公報要改了01/22 06:44

[問題]幾題初會會計問題

[ Accounting ]7 留言, 推噓總分: +3

作者: soar100 - 發表於 2010/01/18 12:47(14年前)

1^F推aeiouswallow:1.否 ex資本租賃01/18 12:59

2^F→aeiouswallow:2.否股東會決議或宣布之後01/18 13:02

7^F推aeiouswallow:第四題題目是"不應"喔01/18 17:41

[問題] 公平價值變動認列為損益之金融資產

[ Accounting ]10 留言, 推噓總分: +4

作者: DavidLee42 - 發表於 2010/01/11 21:32(14年前)

6^F推aeiouswallow:交易目的的費用要另外算備供出售跟持有到到期日才算01/12 04:01

7^F→aeiouswallow:進成本裡面01/12 04:01

Re: [問題] 中會關於收入認列-完工比例法的實際收 …

[ Accounting ]10 留言, 推噓總分: +3

作者: aeiouswallow - 發表於 2010/01/09 15:14(14年前)

3^F→aeiouswallow:那你只需要看實際收到工程款的分錄01/09 15:18

4^F→aeiouswallow:實際收到多少錢跟應該認列多少收入是兩回事01/09 15:19

5^F→aeiouswallow:預收等到全部完工之後再一次沖掉01/09 15:21

7^F→aeiouswallow:工程收入=承包價x當期完工比例其他對照金額就知道了01/09 15:24

8^F→aeiouswallow:工程費用與收入的差額就借/貸在建工程01/09 15:25

9^F→aeiouswallow:那個差額也就是每年的損益01/09 15:30

[問題] 中會~利息資本化的問題

[ Accounting ]16 留言, 推噓總分: +7

作者: ggshung - 發表於 2010/01/09 11:23(14年前)

2^F推aeiouswallow:IFRSs的話未動用的專案借款的利息收入01/09 14:38

3^F→aeiouswallow:作為可資本化利息的減項01/09 14:38

8^F推aeiouswallow:我回答的是鄭丁旺第十版依IFRSs的作法01/09 15:16

10^F推aeiouswallow:第九版不是IFRSs01/09 21:41

12^F推aeiouswallow:296頁戊底下的(1)應當以專案借款當期實際發生的借款01/10 03:45

13^F→aeiouswallow:成本減去尚未動用的借款資金存入銀行所得的利息收入01/10 03:45

14^F→aeiouswallow:或進行暫時性投資所得的投資收益後的金額作為資本化01/10 03:45

15^F→aeiouswallow:金額(全部專案借款的淨利息費用均資本化不論借款資金01/10 03:46

16^F→aeiouswallow:是否已全部投入) 然後再跟實際利息比較..01/10 03:47

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