Professional Documents
Culture Documents
final kế 2
final kế 2
chapter 17
Adjusting entries on changing of investment value ( focus on previous adjustment)
( compare begging balance with the ending balance)
Held for collection HFC
HFCS
Trading
Amortization schedual
Significant OR non significant influence 20% duoi 20% : significant
EX 17.3 17.4 17.6 17.11 17.13 17.14 17.15 ( xem 17.18 17.19
P 17.1 P17.2
Chapter 18
Percentage of completion Loss during the year
Cost recovery Loos on the ENTRIES PROJECT
EX 18.33 18.36
P18.9 18.1 18.11
Chapter 21
su khac nhau giua capital ( financial lease ) va operating Lease LESSOR VÀ LESSEE
Ordinary annuity versus Annuity Due
Calculation an Annual Lease payment
Ex 21.11( co 4 truong hop)
OPERATING LEASE: CHỈ LÀ NGƯỜI ĐI THUÊ
CAPITIAL LEASE (FINANCIAL LEASE) : SAU KHI THUÊ XONG THÌ THỨ ĐI THUÊ SẼ TRỞ THÀNH T
Lis thuyeets : swj khacs bietj giwax HFC, HFCS
Significant va non sinificant
fair value methed những chỗ hay nhầm là significant và nonsignificant xem lại bài E17.15
equity method adjusting nhưng qua 2 periods : dựa vào adjusting của năm ngoái E17.11, P17.6
Cash
Equity investment - trading
Q2
a Cost
Unrealized gain or loss residual value
40000 pv off residual
-15000 PV
25000 Ordinary annuity
Annual payment
25000
oss - trading 25000 year
1/1/2020
31/12/2020
48000 31/12/2021
150000 31/12/2022
31/12/2023
227500 31/12/2024
227500
b
Unrealied gain or loss 1/1/2020
25000
2500 31/12/2020
27500
2019
31/12/2021
2020
2500
oss - trading 2500
2500
2500
12500
12500
5000
5000
100000
10000
0.62092 6209
93791
3.79079
24742
10%
cash payment interest liabilities Residuation of liability Lease Liabilities
93791
24742 9379 15363 78428
24742 7843 16899 61529
24742 6153 18589 42940
24742 4294 20448 22493
24742 2249 22492 0
5110000 7300000
2190000 7300000 0 7300000
1100000 1100000
0.7 1
770000 1100000
900000 770000
-130000 330000