问题:On December 1,Year 1,Tom V.company entered into an operating lease for office space for its executives for 10years at a monthly rental of $200.000,increasing to $400.000 halfway through the lease.On that date,Tom V. paid the landlord the following amounts:
  First month's rent           $200.000
  Last month's rent            $400.000
  Installation of new carpet     600.000
  Total                        $1.200.000
  The entire amount was charged to rent expense in Year1.What amount should Tom V.have charged to expense for the year?
  A.$300.000
  B.$1.200.000
  C.$305.000
  D.$200.000
解题思路: 题目要我们求Year1的rent expense是多少。看到这首先明白是是Operating lease.
既然是考Operating lease的rent expense的问题,那就一定会和evenly这个概念搭上关系(参考上一题的思路部分)。所以虽然题目里告诉了*9年合计支付了$1.200.000,也和rent expense搭不上关系,不要被迷惑,我们需要求的是费用平均认列后得出的rent expense。另外,Installation of new carpet可以看出来是Leasehold improvements.这$600.000需要先资产化,然后逐渐的摊销到费用里面,OK,明白了这些下面来解题。
  解答:租赁期间为10年,However,the lease agreement indicated that the rent would double halfway through the lease。然后题目里给了First month's rent $200.000,Last month's rent $400.000。
  ∴200.000×12×5=$12.000.000
  400.000×12×5=$24.000.000
  Total:           $36.000.000
  ∴An equivalent monthly rent=36.000.000÷120=$300.000
  接下来进行Installation of new carpet的费用化处理,这里注意,Lease agreement是从12月1号开始的,所以Year 1能够费用化处理的,只有1个月
  ∴ 600.000÷120=$5.000
  ∴The total expense would be$305.000
  答案是 C
  高顿网校温馨提醒
  2015年USCPA考试进行改革,难度提升?没关系,高顿网校USCPA题库为你解忧,每题都附有详细的答案和解析,每天加强训练,通过考试指日可待!点此进入高顿网校USCPA免费题库>>>
  美国注册会计师精彩推荐:        USCPA招生专题
        2015年USCPA考试常见问题解析

展开全文