6

7
- 29
29 ( 2550)
17 ( 2552) 29 ( 2550)
17
.. 2552 31
2551 (IAS 17 : (Bound volume 2009))

17 ( 2552)

1.


2.



3.
4.

111

1.

2.

3.

80
4.


1.

2.



17 (
2552)

112

1)
2)
3)

4)

1)

2)

(

)

1) -

2)


113

1)

2)

1)

(
)
2) -

114

1)
2)

3)
4)

2 3

115

1.

2.

(Lease Contact) (Hire Purchase Contact)




3.


4.

5.

1. (Financial lease) 17 ( 2552)

1.
2.

116

3.






4.


17 ( 2552)

2






principle-based


10,000
80,000

3

117

1.
2.

9
10
9



4





(Discount Rate)

1.


2.

3.


4.


118

3 1 .. 25x1
100,000 31 25x1
30,000
10%
14%
275,000

1. 100,000
30,000
2. 10%
3.

= (100,000 x PVIFA 10%,3) + 30,000 x PVIF 10%,3

= (100,000 x 2.48685) + (30,000 x 0.75132)
= 248,685 + 22,539.60
= 271,224.60
98.63%


5

119

5
( )
5 17 (
2552)

1.

2.
(
)
3.






( )

2. (Operating lease)






1.


2.

3.

120

4.

17 ( 2552)









5
3 17 ( 2552)

121

1.

1.

122

1.

xxx
xxx



2.


xxx

xx
xxxx
( )

2. 2

xxx

xxx
3.




(Effective Interest Method)

123

xxx
( )

xx
( )

xxxx
( )


xxx
( )

xxxx

xxx
( )

xxxx
4.

2

xx

xx
5.


7 ( 2552)
38 ( 2552)






5.1
5.2
5.2.1


124

5.2.2



5.3
5.3.1

5.3.2

5.3.3



=

-
xx
- xx

6.


xx

xx


xx

xx
7.

7.1



2
-

125

()
xx

()
xx
7.2


()
( )
( ) 2
-
( - )
xx
( ) xx
()
xxx
7.3






()
(- )

( )

2
-
( - )
xx
( ) xx
()
xxx


xx
( - ) xxx

126

7.4

-


3


2
-
( - )
xx
( ) xx
()
xxx
( -) xxx
7.5







xx
()
x

xxx

-

xx

xx
-
xx

xx

127

()


-

xx
xx
xx
xx

xx
xx
xx
xx

1 1
25x1
1. 4
2. 4 31 25x1
150,000 20,000
3. 550,000
5
4. 31 25x4
100,000
5. 12% 14%

6. 31 25x4 100,000
80,000
:

()
7.


128

5 3


1. 4

2.

Ordinary Annuity

= (xPVIFA 12%,4)+( xPVIFA 12%,4)

= (150,000 x 3.0373)+(100,000 x 0.6355)
= (455,595 + 63,550)

= 519,145
= 550,000

,
=
= 94.39%
,


94.39%





= 519,145

= 550,000


= 519,145

= 12%


129

1 .. x1
31 .. x1
31 .. x2
31 .. x3
31 .. x4
31 .. x4

( .
)
150,000.150,000.150,000.150,000.100,000.700,000.-

(2) = (4)*x12%
62,297.40
51,773.09
39,985.86
26,798.65**
180,855.-

(3) = (1)-(2)
87,702.60
98,226.91
110,014.14
123,201.35
100,000.519,145.-

(4)=(4)*-(3)
519,145.431,442.40
333,215.49
223,201.35
-

*(4)
**

1 .. 25x1


519,145
519,145
519,145

180,855
700,000

31 .. 25x1 150,000 20,000

170,000



62,297.40

62,297.40
62,297.40
87,702.60


20,000. 150,000.
170,000.

20,000.
170,000.-

31 .. 25x1


-
-

104,786.25

104,786.25
-
-
104,786.25
104,786.25


130

-
x

519,145 - 100,000 12
x
4
12
= 104,786.25

4


17 ( 2552)

1.
2.


2.1
2.2
2.3
3.
4.

5.

5.1
5.2


5.3

131

1.


2.


-

3.

()
31 25x1
:

() ( 1.3, 7)
10,914,358.75


1 ( 8)
150,000.
( ) (9) 400,000.-


132

()
31 25x1
1.
1.3


4

6.

8,500,000.3,200,000.1,200,000.519,145.104,786.25

2,000,000.-

414,358.75
10,914,358.75

7.
31 25x2
150,000 98,226.91 51,773.09
8.
400,000 233,215.49
66,784.51 31 31
25x3 150,000 31 25x4 150,000
31 .. 25x2 2 150,000 20,000
170,000



51,773.09
51,773.09
98,226.91

51,773.09

20,000. 150,000.
170,000.
20,000.
170,000.-

31 .. 25x2


-
-

104,786.25
104,786.25
-
-
104,786.25
104,786.25

133

31 .. 25x3 3 150,000 20,000

170,000



39,985.86

39,985.86
11,014.14

39,985.86

20,000.- 150,000.
170,000.
20,000.
170,000.-

31 .. 25x3


-
-
104,786.25
104,786.25
-
-
104,786.25
104,786.25

31 .. 25x4 4 150,000 20,000

170,000



26,798.65
26,798.65
123,201.35

26,798.65
20,000. 150,000.
170,000.
20,000.
170,000.-

31 .. 25x4


-
-

104,786.25
104,786.25
-
-
104,786.25
104,786.25

31 .. 25x4

-


134

25x1 .. 1 519,145.-

25x1 .. 31
25x2 .. 31
25x3 .. 31
25x4 .. 31

519,145

87,702.60
98,226.91
110,014.14
123,201.35

25x1 .. 1 519,145

100,000

-
25x1 .. 31 104,786.25
25x2 .. 1 104,786.25
25x3 .. 31 104,786.25
25x4 .. 31 104,786.25

419 145


100,000. - 419,145.
519,145.

25x1 .. 1 519,145.-

31 ..25x1
31 ..25x2
31 ..25x3
31 ..25x4

519,145

-
25x1 .. 31 104,786.25
25x2 .. 1 104,786.25
25x3 .. 31 104,786.25
25x4 .. 31 104,786.25

419 145

150,000.150,000.150,000.150,000.-

25x1 .. 1 700,000.-

100,000

135

100,000. - 419,145.
519,145. 2
1 25x1
1. 3 1 25x1
2. 1 25x1
25,000 1,000
3.

5,000
31 25x5
500
4. 10%

5. 70,000
5
6.

5 3


1.

2.
103.06%


3 25,000 10% (25,000 x 2.7355*)
(5,000 x 0.7513**)

68,387.50
3,756.50
72,144.00


136

* PVIFA (3 , 10%) x (1 + 0.10) = PVIFA of Annuity Due

* PVIFA (3 , 10%)

103.06%

1 .. 25x1
70,000.70,000.

(IAS 17)

(Trial-and error calculation) i
3 25,000
13.265%

( : )

1 .. 25x1
1 .. 25x1
1 .. 25x2
1 .. 25x3
1 .. 25x4

(1)

25,000.00
25,000.00
25,000.00
5,000.00
80,000.00

(2)=(4)*x13.265%

5,969.25
3,444.82
585.93*
10,000.00

(3)=(1)-(2)
25,000.00
19,030.75
21,555.18
4,414.07
70,000.00

(4)=(4)*-(3)
70,000.00
45,000.00
25,969.25
4,414.07
-


137

25x1 25x3
1 ..

31 ..

31 ..

31 ..

25x1
25x2
25x3

25,000.00
19,030.75
21,555.18

1,000.00
1,000.00
1,000.00

5,969.25
3,444.82

26,000.00
26,000.00
26,000.00

5,969.25
3,444.82

5,969.25
3,444.82



13,900.00
13,900.00
13,900.00

13,900.00
13,900.00
13,900.00

(70,000-500)/5

4,414.07

585.93

5,000.00

2.
17 ( 2552)

138

1.

1.
()
xxx
/ ()
xxx
2.


xxx

xxx
3.


(Net Investment)

(Gross Investment)

1. ( )
2.
3.
4.



xxx

xx

xx
4.


xxx
/
xx

xx

139

5.

xxx

xx
6.

(
Effective Interest Method)
7.
7.1

xxx

xxx
7.2

xx

xx
7.3





xxx

xxx
( )
-
xx
-
xx
( )
/
xx

xx
( )
7.4

xxx

xxx


1.
3

140

2.


xxx

xxx
( )
xx
3.

( )
xx

xx

()
xx

x

xxx


3 1 25x1

1. 4 31

2. 100,000
4

3.
4.
5.
6. 12%
12.5%
7.

5 3

141

100,000

25x1
.. 1

100,000

100,000
100,000
12%

=

,
%
,
=
.
= 32,923.45

= +

= 4 x 32,923.45 + 0
= 131,693.80

31,693.80 (131,693.80 100,000)

25x1
..

131,693.80

100,000

31,693.80

(
0)


142

1 .. 25x1
31 .. 25x1
31 .. 25x2
31 .. 25x3
31 .. 25x4

(1)

32,923.45
32,923.45
32,923.45
32,923.45
131,693.80

(2)=(4)x12%

12,000.00
9,489.19
6,677.07
3,527.54
31,693.80

(3)=(1)-(2)
20,923.45
23,434.26
26,246.38
29,395.91
100,000.00

(4)=(4)-(3)
100,000.00
79,076.55
55,642.29
29,395.91
0

25x1
.. 31

32,923.45

32,923.45


12,000

12,000
25x1

25x2 25x3 25x4

25x1



25x2
.. 31

25x3
.. 31

25x4
.. 31

9,489.19

9,489.19
25x2

6,677.07

6,677.07
25x3

3,527.54

3,527.54
25x4

143

4 1 25x1

1. 11,149.06
2.
3. 4 3,000
4. 5
( ) 2,000
5. 14%

6.

5
3


3,000
4 14%
(3.321632 x 3,000)
= 9,964.90

4 14%
(0.592080 x 2,000)
= 1,184.16

= 11,149.06

(
)


144

1.

11,149.06

11,149.06
2. 1 25x1
25x1
.. 1

14,000

11,149.06

2,850.94
3. 1 1 25x1
25x1
.. 1

3,000

3,000

25x1
4. 31 25x1
25x1
.. 31

1,140.87

1,140.87

1 .. 25x1
1 .. 25x1
31 .. 25x1
1 .. 25x2
31 .. 25x2
1 .. 25x3
31 .. 25x3
1 .. 25x4
31 .. 25x4

(1)

(2)
14% x (5)

(3)

14,000
11,000

3,000
1,140.87
3,000

(4)

(4)=(4)-(2)
2,850.94

24.61

11,149.06
8,149.06
9,289.93*1
6,289.93
7,170.52*1
4,170.52
4,754.39*1

1,754.39
2,000*2

1,710.07
8,000

880.59
3,000

829.48
5,000

583.37
2,000*2

3,000
245.61

*1 (3) (4)
*2

(5)

(5)=(5)-(1)

145

2.

17
( 2552)







1.

2.


1.




( )

146

xxx

xxx

xxx

xxx

xxx


xx

xx
2.



3.


5 1 25x1

1. 120,000 190,000
2.
3.
10 1 1
25x1 10
4.
5.
500

6.

7. 12%

10 30,000
( 12% (30,000 x 6.32825)
189,847.50
500
( 12% (500 x 0.32197)
160.99

190,008.49

147

120,000 190,008.49


1.

25x1
.. 1

300,500*1

190,000*2

110,500*3
*1 30,000 x 10 + 500
*2

*3 300,500-190,000 = 110,500

120,000
() 120,000
2. 1
25x1
.. 1

30,000
30,000
3. 31 25x1
25x1
.. 31

19,200

19,200*1
*1
12% 12% x [(300,500 30,000)-110,500] = 19,200


() ()

148

( )
() () 2 1.
2.




6 1
25x1
1. 3
2. 3 31 25x1
150,000 2,000
3. 10%
4. 383,703
380,000 3

5. 31 25x3
10,000
4,200
6. 31 25x3
10,000

5 3

383,703
(383,703 )

(
)
1.
= +

= [(150,000 x 3) + 10,000] + 4,200

= 464,200

149

2.


3 150,000
10% (150,000 x 2.4869*1)
373,035

10% (10,000 x 0.7513*2)
7,513

380,548
*1 PVIFA of an Ordinary Annuity of 1 (3 , 10%)
*2 PVIF (3 , 10%)
3.
= -

= 380,000-3,155*
= 376,845
* 10%(4,200 x
0.7513) = 3,155


464,200

376,845

380,548*

380,000

80,497
*
(380,548 ) (383,703 )
6

383,703


1.

= +

= [(150,000 x 3) + 10,000] + 4,200
= 464,200


150

2.




3 150,000
10% (150,000 x 2.4869*1)
373,035

10% (10,000 x 0.7513*2)
7,513

10% (4,200 x 0.7513)
3,155

383,703
*1 PVIFA of an Ordinary Annuity of 1 (3 , 10%)
*2 PVIF (3 , 10%)
25x1
.. 1

464,200*1

383,703*2

80,497
*1
*2

*3

1 .. 25x1
31 .. 25x1
31 .. 25x2
31 .. 25x3
31 .. 25x3

(1) ()

150,000.00
150,000.00
150,000.00
14,200.00
464,200.00

(2)
(2)=(4)*x10%

38,370.00
27,207.00
14,920.00
80,497.00

(3)
(3)=(1)-(2)
111,630.00
122,793.00
135,080.00
14,200.00
383,703.00

(4)
(4)=(4)*-(3)
383,703.00
272,073.00
149,281.00
14,200.00


151

25x1
25x2
25x3
.. 31
.. 31
.. 31
1.
150,000
150,000
150,000

150,000
150,000
50,000
2.
38,370
27,207
14,920

38,370
27,207
14,920

14,200
31 25x3
10,000 ( 6)
4,200

10,000
4,200
14,200

17 ( 2552)
7

1.




1.1
1.2
1.3
2.
3.
4.

5.
6.

152

1.


2.

3.

4. ()

()

1.
17 ( 2552)


(
)


2.
17 ( 2552)
1.

2.

3. ( )
(
)


153

4.

16 ( 2552)
36 ( 2552)
5.



6.






7 1 25x1 1
3 1,000,000
13,000 100,000
31 25x1 300,000
30,000 25,000
5 31 25x3
1.
200,000 70,000
2. 500,000
3.

1,013,000
25x1
/ 1,013,000
..1

100,000
100,000

100,000

100,000


154

25x1 25x3 .. 31

25x1-25x3

25x1-25x3 .. 31

25x3 .. 31

1.

2.

3.

4.

(
220,000)

300,000

300,000

300,000
300,000

30,000
25,000
55,000

202,600

-

202,600


30,000

30,000
30,000

30,000

500,000

400,000

400,000
-

607,800

100,000

100,000

1,013,000

94,800


100,000

100,000


100,000

100,000

220,000

100,000
185,200
100,000

607,800
1,013,000

100,000

100,000

155

xx
-
xx

xxx



17 ( 2552)

1.

1.1
1.2
1.3
2.
3.

1.
2.

1.
2.

3.
(Sales and leaseback)

156

()

2
1.
17 ( 2552)





2.


1.

2.




3.


1.



36 ( 2552)
2.


17 ( 2552)


157

(

)
(

)

( 1)
( 1)

( 1)

( 3)

( 2)

( 1)

1

2

3 ( )


8 1 25x1 79,000


100,000


158

1. 3 1 .. 25x1
36,556 3
2.

5,600

9,000
3.
4. 10%

5. 100,000

(
)

3 10%
= 2.7355 x 36,556
= 100,000 ( )

../
25x1
..1

25x1
..1

25x1
..1

25x1

100,000
100,000

79,000

100,000

21,000

100,000

109,668
9,668


100,000

109,668
9,688

36,556

36,556

36,556

36,556
5,600


159

25x1
.. 31

../
25x1
.. 31

25x1
.. 31

9,000

14,600

33,333

33,333


7,000
7,000

6,344

6,344

6,344
6,344

1.
2.

i = .. ..

3.

4.
5.
6.
/ /


160

Dr.

Cr. 1

Dr.

1
Cr.

1.
2.

=

= ++

= (+ +
)
-
=

Dr.
Cr.

=

= ++

= (+ )

= -

/

*
1 Dr.
( )
Cr.

*
Dr.
( )


161

()

AB
2 Dr. ()
Cr.

(-
)
Cr.
()= (+
)
()

( -+
)

3.

4.
5.
/ /