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游游 · 2024年05月07日

老师你好

  1. CFA I
  2. FRA

NO.PZ2024011002000079

问题如下：

On 1 January, a company, which prepares its financial statements according to IFRS, arranged financing for the construction of a new plant. The company:

  • borrowed NZ$5,000,000 at an interest rate of 8%,
  • issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%, and during the first year of construction the company was able to temporarily invest NZ$2,000,000 of the loan proceeds for the first six months and earned 7% on that amount.
The amount of financing costs to be capitalized (NZ$) to the cost of the plant in the first year is closest to:

选项：

A.330,000.00 B.400,000.00 C.630,000.00

解释：

issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%，请问这部分不用利息（分红）资本化吗

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王园圆_品职助教 · 2024年05月07日

同学你好，我们学过的知识点中，只有把借款的利息费用资本化这一个知识点和本题相关

我们从来没有学过要把为了建造设备发行的优先股的分红也资本化的这种知识哦

而且，从原理上讲，优先股分红是在净利润之后再分红的——而资本化费用化是在净利润之前就要确认的，从会计记账顺序来看，就不可能把优先股分红资本化哦

Frances · 2024年08月27日

那要是普通股呢？

王园圆_品职助教 · 2024年08月27日

同学你好，普通股的分红也是在净利润之后才有的啊，所以一样不能把普通股分红资本化哦

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NO.PZ2024011002000079问题如下 On 1 January, a company, whiprepares its financistatements accorng to IFRS, arrangefinancing for the construction of a new plant. The company:borroweNZ$5,000,000 interest rate of 8%,issueNZ$5,000,000 of preferreshares with a cumulative vinrate of 6%, anring the first yeof construction the company wable to temporarily invest NZ$2,000,000 of the loprocee for the first six months anearne7% on thamount.The amount offinancing costs to capitalize(NZ$) to the cost of the plant in the firstyeis closest to: A.330,000.00B.400,000.00C.630,000.00 7%是年化收益率，所以半年是除以2是吗

2024-11-06 11:09 1 · 回答