NO.PZ2016012102000157
问题如下:
At the beginning of 2017, PZ company enters a finance lease for 5 years with annual payments of $1,000 paid in front. The interest rate on the lease is 6%, which of the following statements is the most correct?
选项:
A.The amount of interest expense recognized by PZ in 2017 is closest to $207.91.
B.The amount of interest expense recognized by PZ in 2017 is closest to $252.74.
C.The amount of interest expense recognized by PZ in 2017 is closest to $267.91.
解释:
A is correct.
At the beginning of 2017, use BGN mode: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11
The first payment is made, therefore the finance lease liability is $4465.11 - $1000=$3465.11
The amount of interest expense recognized by PZ in 2017 is $3465.11 × 6%=$207.91
At the beginning of 2017, PZ company enters a finance lease for 5 years with annual payments of $1,000 paid in front. The interest rate on the lease is 6%, which of the following statements is the most correct?
正确答案是: A
A
The amount of interest expense recognized by PZ in 2017 is closest to $207.91.
B
The amount of interest expense recognized by PZ in 2017 is closest to $252.74.
C
The amount of interest expense recognized by PZ in 2017 is closest to $267.91.