Chinese In North America(北美华人e网)

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11#

b..........
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12#

显然是b, 其实题干的最后一句“ properly reflects the time value of money for this type of loan agreement.”已经提示了
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13#

答案是b, interest rate 啥的都是烟雾弹。地就是6.2mil买来的。debit is land 6.2, credit is cash 1.2 and loan/note payable 5
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14#

B呀。。。
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15#

b.

land 是fixed asset/PP & E, which is expected to use more than one year. always recognize PP & E at cost/acquisition price. 利息 has no useful life, 不在PP & E的范畴.
最后编辑greenishwampi 最后编辑于 2019-06-23 20:17:18
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