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S05 F-5 Class Questions Preview

S05 F-5 Class Questions Preview
S05 F-5 Class Questions Preview

1. CPA-00394

On December 30, 1994, Chang Co. sold a machine to Door Co. in exchange for a non-interest-bearing note requiring ten annual payments of $10,000. Door made the first payment on December 30, 1994. The market interest rate for similar notes at date of issuance was 8%. Information on present value factors is as follows:

value

Present

ordinary

of

Present value annuity of

Period of $1 at 8% $1 at 8%

9 0.50 6.25

10 0.46 6.71

In its December 31, 1994, balance sheet, what amount should Chang report as note receivable?

a. $45,000

b. $46,000

c. $62,500

d. $67,100

CPA-00394

Choice "c" is correct. On Dec. 31, 1994, the first payment will have been received with nine more payments to be received. Present value of this ordinary annuity of nine equal payments with a market interest rate of 8% is calculated as $10,000 x 6.25, or $62,500.

Choice "a" is incorrect. The note constitutes an annuity with nine payments since the first payment is made on December 31, 1994.

Choice "b" is incorrect. The note constitutes an annuity with nine payments since the first payment is made on December 31, 1994.

Choice "d" is incorrect. The annuity is for nine periods since the first payment is made on December 31, 1994.

2. CPA-00438

On January 1, 1989, Park Co. signed a 10-year operating lease for office space at $96,000 per year. The lease included a provision for additional rent of 5% of annual company sales in excess of $500,000. Park's sales for the year ended December 31, 1989 were $600,000. Upon execution of the lease, Park paid $24,000 as a bonus for the lease. Park's rent expense for the year ended December 31, 1989 is:

a. $98,400

b. $101,000

c. $103,400

d. $125,000

CPA-00438

Choice "c" is correct. $103,400 rent expense for 1989.

Base rent (operating lease) $ 96,000

Additional rent ($600,000 - $500,000 = $100,000 x 5%) 5,000

Amortization of lease bonus ($24,000 ÷ 10 yrs.) 2,400

Rent expense, 1989 $103,400

3. CPA-00410

Wall Co. leased office premises to Fox, Inc. for a five-year term beginning January 2, 1992. Under the terms of the operating lease, rent for the first year is $8,000 and rent for years 2 through 5 is $12,500 per annum. However, as an inducement to enter the lease, Wall granted Fox the first six months of the lease rent-free. In its December 31, 1992, income statement, what amount should Wall report as rental income?

a. $12,000

b. $11,600

c. $10,800

d. $8,000

CPA-00410

Choice "c" is correct. Rental income is recorded when it is earned (accrual basis), not when the cash is received. Therefore the total rental income should be recognized ratably over the 5 years.

Rent in year 1 (1/2 of $8,000) $ 4,000

Rent in years 2-5 ($12,500 x 4) 50,000

Total rent $ 54,000

1992 Rent (1/5 x $54,000) $ 10,800

Choice "a" is incorrect. Rental income is recorded when it is earned (accrual basis), not when the cash is received. Therefore the total rental income should be recognized ratably over the 5 years.

Choice "b" is incorrect. Only 1/2 of $8,000 is received in 1992.

Choice "d" is incorrect. Rental income is recorded when it is earned (accrual basis), not when the cash is received. Therefore the total rental income should be recognized ratably over the 5 years.

4. CPA-00434

Lease A does not contain a bargain purchase option, but the lease term is equal to 90 percent of the estimated economic life of the leased property. Lease B does not transfer ownership of the property to the lessee by the end of the lease term, but the lease term is equal to 75 percent of the estimated economic life of the leased property. How should the lessee classify these leases?

Lease A Lease B

a. Operating lease Capital lease

b. Operating lease Operating lease

c. Capital lease Capital lease

d. Capital lease Operating lease

CPA-00434

Choice "c" is correct. Both leases have terms equal to or more than 75% of their estimated economic life: therefore, both are capital leases.

Rule: if any one of the following conditions is met, a lease is considered a capital lease and is treated as if owned by the lessee:

1. The lease transfers ownership to the lessee by the end of the lease term.

2. The lease contains a bargain purchase option.

3. The present value at the beginning of the lease term of the "minimum lease payments" equals or

exceeds 90% of the fair market value of the lease Property.

4. The lease term is 75% or more of the estimated economic life of the leased property.

Choice "a" is incorrect. Lease "a" is a capital lease.

Choice "b" is incorrect. Both leases "a" and "b" are capital leases.

Choice "d" is incorrect. Lease "b" is a capital lease.

5. CPA-00424

On December 31, 1990, Day Co. leased a new machine from Parr with the following pertinent information:

Lease term 6 years

Annual rental payable at beginning of each year $50,000

Useful life of machine 8 years

Day's incremental borrowing rate 15%

Implicit interest rate in lease (known by Day) 12%

Present value of an annuity of 1 in advance for 6 periods at 12% 4.61

Present value of an annuity of 1 in advance for 6 periods at 15 % 4.35

The lease is not renewable, and the machine reverts to Parr at the termination of the lease. The cost of the machine on Parr's accounting records is $375,500. At the beginning of the lease term, Day should record a lease liability of:

a. $375,500

b. $230,500

c. $217,500

d. $0

CPA-00424

Choice "b" is correct. $230,500 lease liability at 12-31-90.

Rule: a lease is a capital lease if its term is 75% or more of the life of the leased property. The rate to use to calculate present value is the lessor's "implicit rate" if known by the lessee and if it is lower than the lessee's incremental borrowing rate.

Lease term 6 yr = 75% and is a capital lease

Life of machine 8 yr

Lease payment x PV factor at 12% = PV of lease

$50,000 x 4.61 = $230,500 B

6. CPA-00411

On January 2, 1992, Nori Mining Co. (lessee) entered into a 5-year lease for drilling equipment. Nori accounted for the acquisition as a capital lease for $240,000, which includes a $10,000 bargain purchase option. At the end of the lease, Nori expects to exercise the bargain purchase option. Nori estimates that the equipment's fair value will be $20,000 at the end of its 8-year life. Nori regularly uses straight-line depreciation on similar equipment. For the year ended December 31, 1992, what amount should Nori recognize as depreciation expense on the leased asset?

a. $48,000

b. $46,000

c. $30,000

d. $27,500

CPA-00411

Choice "d" is correct. When a lease is capitalized because of transfer of title or bargain purchase, depreciation is based on the life of the asset, not the lease. The cost includes the bargain purchase price. Depreciation cannot be taken below the salvage value. Depreciation is:

($240,000 - 20,000) / 8 years = $27,500

SFAS 13 para. 10, 13

Choice "a" is incorrect. The life of the asset is used when the asset is capitalized because of bargain purchase. Salvage value must also be considered.

Choice "b" is incorrect. The life of the asset is used when the asset is capitalized because of bargain purchase.

Choice "c" is incorrect. Depreciation is computed on cost less salvage of $20,000.

7. CPA-00397

On January 2, 1995, Marx Co. as lessee signed a five-year noncancelable equipment lease with annual payments of $200,000 beginning December 31, 1995. Marx treated this transaction as a capital lease. The five lease payments have a present value of $758,000 at January 2, 1995, based on interest of 10%. What amount should Marx report as interest expense for the year ended December 31, 1995?

a. $0

b. $48,400

c. $55,800

d. $75,800

CPA-00397

Choice "d" is correct. The lease term began January 2, 1995 on a lease valued at $758,000. The first payment of $200,000 was made on December 31, 1995. Since the interest rate is 10% and one year has expired, Marx Co.'s interest expense is computed as 10% of $758,000 or $75,800. The remainder of the $200,000 payment reduces the obligation under the lease. SFAS 13

Choice "a" is incorrect. If the first payment had been made on January 2, the amount of interest would have been $0 because none of the lease term had elapsed. Interest accrued between January 2 and December 31, which Marx must account for.

Choice "b" is incorrect. Marx will pay 5 x $200,000 or 1,000,000 over the life of the lease or $1,000,000 - $758,000 = $242,000 total interest over the lease term. Simple interest for each of the five years would be $242,000 / 5 or $48,400. However, lease interest expense is computed using the interest method. Choice "c" is incorrect. If the first payment had been made on January 2, the amount of interest would have been $0 because none of the lease term had elapsed, and the lease obligation would have been reduced by the $200,000 of the payment leaving an obligation of $558,000. Under these circumstances the interest expense accrued between January 2 and December 31, which Marx must account for would be 10% of the reduced amount or $55,800.

8. CPA-00439

Peg Co. leased equipment from Howe Corp. on July 1, 1988 for an eight-year period expiring June 30, 1996. Equal payments under the lease are $600,000 and are due on July 1 of each year. The first payment was made on July 1, 1988. The rate of interest contemplated by Peg and Howe is 10%. The cash selling price of the equipment is $3,520,000, and the cost of the equipment on Howe's accounting records is $2,800,000. The lease is appropriately recorded as a sales-type lease. What is the amount of profit on the sale and interest revenue that Howe should record for the year ended December 31, 1988? Profit

on Interest

Sale Revenue

a. $720,000 $176,000

b. $720,000 $146,000

c. $45,000 $176,000

d. $45,000 $146,000

CPA-00439

Choice "b" is correct. $720,000 profit on sale and $146,000 interest revenue.

Rule: in a sales-type lease, any difference between the fair value of the leased asset and its carrying value is recognized as manufacturer's or dealer's profit:

Cash selling price of equipment $ 3,520,000

Less cost of equipment (2,800,000)

Profit recognized on sale $ 720,000

Rule: unearned interest revenue in a sales-type lease is amortized over the period of the lease using the interest method:

PV at inception of the lease at 7/1/88 $3,520,000

Less initial payment 7/1/88 (600,000)

Balance during first year $2,920,000

Interest rate x 10%

Interest revenue 7/1/88 to 6/30/89 (12 mos) $ 292,000

Adjust from full year to half year x ? yr

Interest revenue for YE 12/31/88 $ 146,000

9. CPA-00417

The following information pertains to a sale and leaseback of equipment by Mega Co. on December 31, 1991:

Sales price $400,000

Carrying amount $300,000

Monthly lease payment $ 3,250

Present value of lease payments $ 36,900

Estimated remaining life 25 years

Lease term 1 year

Implicit rate 12%

What amount of deferred gain on the sale should Mega report at December 31, 1991?

a. $0

b. $36,900

c. $63,100

d. $100,000

CPA-00417

Choice "a" is correct.$0 deferred gain in the 12/31/91 BS.

Rule: in a sale/leaseback where the seller-lessee retains more than a minor part, but less than substantially all of the property through the leaseback and realizes a profit in excess of the PV of minimum lease payments, the "excess portion" of the profit should be recognized immediately and the balance should be deferred.

In cases (like this one) where the seller-lessee retains only a minor portion (PV of leaseback is 10% or less of FMV of the asset sold), any gain should be recognized immediately and none deferred.

10. CPA-00458

The market price of a bond issued at a premium is equal to the present value of its principal amount:

a. Only, at the stated interest rate.

b. And the present value of all future interest payments, at the stated interest rate.

c. Only, at the market (effective) interest rate.

d. And the present value of all future interest payments, at the market (effective) interest rat

e.

CPA-00458

Choice "d" is correct. To determine the market price of a bond, the present value of the principal is added to the present value of all interest payments, using the market interest rate.

Choice "a" is incorrect. The stated interest rate is used to calculate the amount of interest payment, but not the market price of the bond.

Choice "b" is incorrect. The stated interest rate is used to calculate the amount of interest payment, but not the market price of the bond.

Choice "c" is incorrect. The market interest rate is used in calculating the price of the bond; however, all the interest payments must also be taken into consideration.

11. CPA-00460

On December 1, 1995, Money Co. gave Home Co. a $200,000, 11% loan. Money paid proceeds of

$194,000 after the deduction of a $6,000 nonrefundable loan origination fee. Principal and interest are

due in 60 monthly installments of $4,310, beginning January 1, 1996. The repayments yield an effective

interest rate of 11% at a present value of $200,000 and 12.4% at a present value of $194,000. What

amount of income from this loan should Money report in its 1995 income statement?

a. $0

b. $1,833

c. $2,005

d. $7,833

CPA-00460

Rule: Loan origination fees shall be deferred and recognized over the life of the loan as an adjustment of

interest income (similar to the treatment of bond discount amortization).

Choice "c" is correct. $2,005 income from this loan in 1995.

Face amount of loan $200,000

Nonrefundable loan origination fee (6,000)

Net amount loaned 194,000

Effective interest rate (yield) 12.4%

24,056 Outstanding one month (12/1/95 - 12/31/95) x 1/12

Interest income for 1995 $ 2,005

12. CPA-00470

On January 2, 1994, West Co. issued 9% bonds in the amount of $500,000, which mature on January 2, 2004. The bonds were issued for $469,500 to yield 10%. Interest is payable annually on December 31. West uses the interest method of amortizing bond discount. In its June 30, 1994, balance sheet, what amount should West report as bonds payable?

a. $469,500

b. $470,475

c. $471,025

d. $500,000

CPA-00470

Choice "b" is correct.

I/S B/S $469,500

$469,500 $500,000

10% x 9%

x

$ 46,950 - $ 45,000 = $1,950 x ? yr = 975

$470,475

Choice "a" is incorrect. Amortization of the bond discount should be recorded.

Choice "c" is incorrect. The interest method should be used.

Choice "d" is incorrect. The reported valuation of the bond payable is the face value less any unamortized bond discount.

13. CPA-00463

On July 1, 1994, Eagle Corp. issued 600 of its 10%, $1,000 bonds at 99 plus accrued interest. The bonds are dated April 1, 1994 and mature on April 1, 2004. Interest is payable semiannually on April 1 and October 1. What amount did Eagle receive from the bond issuance?

a. $579,000

b. $594,000

c. $600,000

d. $609,000

CPA-00463

Choice "d" is correct. The cash collected equals:

Face: 600 x $1,000 $600,000

Issue at: 99%

Bond issue proceeds $594,000

Face $600,000

10%

x

Coupon

Annual interest 60,000

% Year 3/12

Accrued interest $ 15,000

Total cash proceeds $609,000

Choice "a" is incorrect. Accrued interest should be added rather than subtracted.

Choice "b" is incorrect. Accrued interest collected should be included.

Choice "c" is incorrect. The face value does not equal the issuance price. Accrued interest collected should be included.

14. CPA-00477

On January 31, 1992, Beau Corp. issued $300,000 maturity value, 12% bonds for $300,000 cash. The bonds are dated December 31, 1991, and mature on December 31, 2001. Interest will be paid semiannually on June 30 and December 31. What amount of accrued interest payable should Beau report in its September 30, 1992, balance sheet?

a. $27,000

b. $24,000

c. $18,000

d. $9,000

CPA-00477

Choice "d" is correct. Accrued interest payable on September 30, 1992 is the interest owed since the June 30, 1992 payment.

$300,000 x 12% x 3/12 = $9,000

Choice "a" is incorrect. The accrued interest payable on September 30 is only the amount since the June 30 payment. The $27,000 is the interest expense through September 30 (from January 1).

Choice "b" is incorrect. The accrued interest payable on September 30 is only the amount since the June 30 payment. The $24,000 is the interest expense from date of issue (January 31) to September 30. Choice "c" is incorrect. The $18,000 is the interest paid to date in 1992, but the question is interest payable at September 30.

15. CPA-00493

On March 31, 1992, Ashley, Inc.'s bondholders exchanged their convertible bonds for common stock. The carrying amount of these bonds on Ashley's books was less than the market value but greater than the par value of the common stock issued. If Ashley used the book value method of accounting for the conversion, which of the following statements correctly states an effect of this conversion?

a. Stockholders' equity is increased.

b. Additional paid-in capital is decreased.

c. Retained earnings is increase

d.

d. An extraordinary loss is recognized.

CPA-00493

Choice "a" is correct. Under the book value method of exchanging convertible bonds for stock, the book value of the bonds is reallocated to the par value and the additional paid-in capital accounts of the common stock. Thus, stockholders' equity is increased.

Choice "b" is incorrect. Converting bonds to common stock either has no effect on additional paid-in capital (if the bonds' book value equaled the common stocks' par value) or increases additional paid-in capital.

Choice "c" is incorrect. Only the bond accounts and the common stock accounts are affected under the book value method of exchanging convertible bonds for common stock.

Choice "d" is incorrect. No gain or loss is recognized under the book value method.

16. CPA-00473

On December 31, 1993, Moss Co. issued $1,000,000 of 11% bonds at 109. Each $1,000 bond was issued with 50 detachable stock warrants, each of which entitled the bondholder to purchase one share of $5 par common stock for $25. Immediately after issuance, the market value of each warrant was $4. On December 31, 1993, what amount should Moss record as discount or premium on issuance of bonds?

a. $40,000 premium.

b. $90,000 premium.

c. $110,000 discount.

d. $200,000 discount.

CPA-00473

Choice "c" is correct.

1 DR: Cash $1,090,000

4 DR:Discount on bond 110,000

payable $1,000,000

2 CR:Bond

3 CR:APIC--Warrants 200,000

17. CPA-00476

On March 1, 1987, Somar Co. issued 20-year bonds at a discount. By September 1, 1992, the bonds were quoted at 106 when Somar exercised its right to retire the bonds at 105. The amount is material and considered to be unusual in nature and infrequently occurring with respect to Somar Co. How should Somar report the bond retirement on its 1992 income statement?

a. A gain in continuing operations.

b. A loss in continuing operations.

c. An extraordinary gain.

d. An extraordinary loss.

CPA-00476

Choice "d" is correct. The settlement price is greater than the face value of the debt and the face value is greater than the book value. Therefore, the settlement price is greater than the book value and a loss would be recognized on the transaction. This loss would be classified as "extraordinary" because it meets the criteria of APBO No. 30. APB 26 para. 20, SFAS 4 para. 8

18. CPA-00471

On July 31, 1993, Dome Co. issued $1,000,000 of 10%, 15-year bonds at par and (as a typical risk-management strategy to Dome Co.) used a portion of the proceeds to call its 600 outstanding 11%, $1,000 face value bonds, due on July 31, 2003, at 102. On that date, unamortized bond premium relating to the 11% bonds was $65,000. In its 1993 income statement, what amount should Dome report as gain or loss from retirement of bonds?

a. $53,000 gain.

b. $0

c. $(65,000) loss.

d. $(77,000) loss.

CPA-00471

Choice "a" is correct. A gain of $53,000 is recognized because the $665,000 book value of the debt ($600,000 face value plus $65,000 unamortized premium) is settled for $612,000 ($600,000 at 102). There is no accrued interest because the redemption takes place on an interest date. The proceeds from the new bond issuance are not relevant. Note that the gain is reported as part of continuing operations because the transaction is a typical risk-management strategy of the company.

Choice "b" is incorrect. The retirement price does not equal the book value, so a gain or loss must be recognized.

Choice "c" is incorrect. Gain or loss is not determined solely by the amount of unamortized premium. Choice "d" is incorrect. The combination of the unamortized premium plus the excess of the retirement price over the bond face value is not relevant.

19. CPA-00532

The following information pertains to the transfer of real estate pursuant to a troubled debt restructuring (considered to be an extraordinary event for Knob Co.) by Knob Co. to Mene Corp. in full liquidation of Knob's liability to Mene:

Carrying amount of liability liquidated $150,000

Carrying amount of real estate transferred 100,000

Fair value of real estate transferred 90,000

What amount should Knob report as ordinary gain (loss) on transfer of real estate?

a. ($10,000)

b. $0

c. $50,000

d. $60,000

CPA-00532

Choice "a" is correct. When assets are transferred in a troubled debt restructuring, the asset (real estate) is adjusted to fair value and an ordinary gain or loss is recorded.

Carrying amount $100,000

Fair value of real estate (90,000)

Ordinary loss $ 10,000

SFAS 15 para. 13

Choice "b" is incorrect. When assets are transferred in a troubled debt restructuring, the asset (real estate) is adjusted to fair value and an ordinary gain or loss is recorded.

Choice "c" is incorrect. When assets are transferred in a troubled debt restructuring, the asset (real estate) is adjusted to fair value and an ordinary gain or loss is recorded.

Choice "d" is incorrect. The $60,000 is the gain on the restructuring of the payable, not the gain on the transfer of real estate.

20. CPA-00528

The following information pertains to the transfer of real estate pursuant to a troubled debt restructuring (considered to be an extraordinary event for Knob Co.) by Knob Co. to Mene Corp. in full liquidation of

Knob's liability to Mene:

Carrying amount of liability liquidated $150,000

Carrying amount of real estate transferred 100,000

Fair value of real estate transferred 90,000

What amount should Knob report as a pretax extraordinary gain (loss) on restructuring of payables?

a. ($10,000)

b. $0

c. $50,000

d. $60,000

CPA-00528

Choice "d" is correct. When assets are transferred in a troubled debt restructuring, the asset (real estate)

is adjusted to fair value and an ordinary gain or loss recorded. Then, the gain or loss on restructuring is recorded as the difference between the debt and fair value of asset transferred. This gain or loss is

considered extraordinary if the related event meets the criteria of APBO No. 30 to be treated as an extraordinary item (SFAS No. 145). Otherwise, it is an ordinary gain. In this case, the gain on

restructuring is considered extraordinary and is calculated as follows:

Liability $150,000 Fair value of real estate (90,000)

Gain $ 60,000

SFAS 15 para. 13

Choice "a" is incorrect. The $10,000 is the loss on the adjustment of real estate to fair value, not the restructuring loss.

Choice "b" is incorrect. The restructuring gain or loss is the difference between the liability and the

asset's fair value and is extraordinary in this case.

Choice "c" is incorrect. The restructuring gain or loss is the difference between the liability and the

asset's fair value.

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显示名称 显示值 两样都显示 不可见 7.模块菜单 添加 重命名 扩展 连线 连线 添加针脚 重命名针 删除针脚 移动针脚 输入针脚 输出针脚 双向针脚 8.组菜单 创建组下一层菜单在下表 设定当前组 显示组的内容 移动 复制 复制全部 设置复制个数 设置文字大小 改变注释 删除 设定颜色 激活 器件 特性显示 矩形框内创建为一组 多边形框内创建为一组 用表达式创建 下一个

人教版新目标八年级英语初二英语上册课文翻译全册

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Allegro笔记分解

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artwork导入从其他PCB文件导出的.art的文件。一般很少用词命令。 命令IPF和stream很少用,略。 DXF导入结构要素图或者其他DXF的文件。 导入方法如下: 点import/DXF后,在弹出的对话框选择,在DXFfile里选择你要导入的 DXF的路径,DXFunits选择MM,然后勾选usedefaulttexttable 和 in creme ntaladditi on,其他默认即可。再点edit/viewlayers弹出对话框,勾选selectall,DXFlayerfilter选择all,即为导入所有层的信息,然后在下面的class 里选择boardgeometry,subclass选择assembly.notes,因为一般导入结构要素图都是导入这一层,然后点ok,进入了点 import/DXF后弹出的对话框,然后点import即可将结构要素图导入。IDFIFFRouterPCA这四个命令也很少用,略。 PADS —般建库的时候导入焊盘。 sub-drawing命令功能非常强大,也是我们在PCB设计中经常用的命令, 如果能够非常合理的应用sub-drawing命令会提高我们设计PCB的效率。导入sub-drawing命令一般是将我们所导出sub-drawing的组建导入,包括线孔等等。例如我们在合作的过程中,将其他人画的线导入你所设计的PCB中,一般导入和导出的文件都是相同的PCB文件,也就是说板框outline和相对坐标零点时一样的,这样我们无论在导入还是导出的的时候总会输

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allegro加载skill函数到菜单

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