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ac02 租賃會計處理準則
ac02 租賃會計處理準則
(67)
$2,000,000
$1,200,000 $800,000
$800,00012%
$8,000
$500,00010%
$4,167
$600,0008%
$4,000
$3,200,000($2,000,000$1,200,00020/30$800,00015/30
$3,200,000) $800,000
$800,000
$800,00012%1/12$8,000
$3,200,000
$2,400,000
($4,167$4,000)($500,000$600,000)
0.74%
$2,400,0000.74%$17,760
$8,000$17,760$ 25,760
$16,167($8,000 $4,167
$4,000)$16,167$25,760
67
89
884
720,876
370,600
352,368
1,020,050
10
750,750
11
870,768
12
927,870
891
921,214
975,720
1,027,862
$7,938,078
$6,000,00012%
10
$6,144,687
7,180,407
8,268,269
$2,505,232
3,284,788
4,192,758
5,167,195
$1,354,130
1,082,152
1,465,427
()8878
1/2B
$0,352,368
$0,176,184
1%
$ 01,762
$ 60,000
$011,762
04
$0,000,0
05
354,130
720,876
714,568
1%
7,146
60,000
17,146
06
1,082,152
370,600
1,267,452
1%
12,675
60,000
12,675
8846 ----------------------------------------------------------------------------- $021,583
88912
09
$1,465,427
$1,020,050
$1,975,452
1%
$ 19,755
$ 60,000
$019,755
10
2,505,232
750,750
2,880,607
1%
28,806
60,000
28,806
11
3,284,788
870,768
3,720,172
1%
37,202
60,000
37,202
12
4,192,758
927,870
4,656,693
1%
46,567
60,000
46,567
88912 --------------------------------------------------------------------------- $132,330
8913
01
$5,167,195
$0,921,214
$5,627,802
1%
$ 56,278
$ 60,000
$ 56,278
02
6,144,687
975,720
6,632,547
1%
66,325
60,000
60,000
03
7,180,407
1,027,862
7,694,338
1%
76,943
60,000
60,000
8913 ----------------------------------------------------------------------------- $176,278
8846
($21,583$132,330)
$153,913
176,278
$330,191
(6)
$1,000,000
12%
$1,000,00012%233/365$76,603(89/3/189/10/20)
$900,00012%1/2
. $54,000
(89/3/189/8/31)
$800,00012%50/365 .. 13,151
(89/9/189/10/20)
$67,151
11
$67,151
(67)
$2,500,000
$800,000
$700,000$100,000$5,167
(A)
(B)
(C)
(D)
(E)
DAC0
AC0
EBD
4/1
$2,000,000
$2,000,000
$500,000
4/10
$1,200,000
$3,200,000
$700,000
4/15
$1,800,000
$4,000,000
$800,000
3/1
$2,500,000
$700,00020/30$800,000
15/30$866,667
($700,00020/30$100,00015/30)
$516,667
$516,66712%1/12$5,167
:($866,667$516,667)0.74%$2,590
$5,167$2,590$7,757
$7,757$13,334
12
($5,167$4,167$4,000)$7,757
410$700,000
(16)
A
$1,000,0009%
B12%10
1$200,000107
$500,0001809%C
0.3%
5$1,000,000
4%$20,275
$20,275512$338
$300,000
$2,500
13
9%120.75%
$200,000612%365$395 $200,000630$40,000
$500,0004%12$3,750
$500,000
$500,0000.3%6=$250
$1,000,0004%12$3,333
$1,000,000
$20,275512$338
$2,500
$300,000
$10,566
$1,840,000
$10,566$1,840,0000.574%
14
15
1031720
(02)2549-0549
(02)2549-0634
07887261
http://www.ardf.org.tw
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