中级会计知识.ppt

Installment Notes On January 2, 2011, Matrix Inc. leased an equipment (fair value is 2,500,000, useful life is 5 years) for 3 years. 900,000 lease expenses to be paid on December 31, each year. The market rate of interest is 8%. Prepare the required journal entries for Matrix Inc. 2,319,390 / 2,500,000 = Called: financing lease 融资租赁 Equipment_ financing lease 2,319,390 Discount on payable 380,610 long-term payable (长期应付款) 2,700,000 Cash 100,000,000 Discount on Convertible bonds payable 11,671,800 Converti