新会计准则第21号——租赁（New Accounting Standard No. twenty-first - lease）.doc

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新会计准则第21号——租赁（New Accounting Standard No. twenty-first - lease）.doc

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新会计准则第21号——租赁（New Accounting Standard No. twenty-first - lease）

新会计准则第21号——租赁（New Accounting Standard No. twenty-first - lease） Online answer, New Accounting Standards No. twenty-first - lease First, individual choice questions (10 questions) In January 1st 1.2005, a company took the form of financial leasing to rent an office building with a lease term of 15 years. The building is still available for a period of 20 years. In January 16, 2005, a company began to decorate the office building. By June 30th, the decoration works were completed and put into operation, with a total capital expenditure of 1 million yuan. The next renovation time is expected to be June 30, 2012. The amount of depreciation of the fixed assets formed by the decoration of the office building is (a ). A.7 B.14.5, C.15, D.20 years A B C D In March 31st 2.2007, a company operated a fixed asset leased to improve. In April 28, 2007, the improvement project for its intended use, place the cumulative expenditure 1 million 200 thousand yuan; the management of fixed assets leased the remaining lease for a period of 2 years, expected service life is 6 years; the straight-line method of amortization. In 2007, the amount to be amortized by a company (c Million yuan. A.15 B.16.88 C.40 D.45 A B C D 3. in the following practices concerning the subsequent payment of fixed assets, the correct ones are (B). A. fixed assets overhaul costs are amortized on average during the two repairs B. improvements in the rental of fixed assets shall be capitalized (not exceeding the recoverable amount) C. fixed assets renovation costs should be in the two decoration period and fixed assets can still use the middle of a shorter period of time, using reasonable methods, separate depreciation D. fixed assets, overhaul costs, capitalization A B C D 4. marine company finance lease a piece of equipment, the original book value of 2 million 150 thousand yuan, the first lease on the fair value of 2 million 50 thousand yuan, the minimum lease payments amounted to 2 million 500 thousand yuan, acc