作者qqkidqq (acc)
看板Accounting
标题[问题]原始权利金问题
时间Fri Mar 13 11:51:15 2009
A company charges an initial fee of $200,000 for a franchise, with $40,000
paid when the agreement is signed and the balance in four annual payments.
The present value of the annual payments, discounted at 10%, is $126,800.
The franchisee has the right to purchase $30,000 of kitchen equipment and
supplies for $25,000. An additional part of the initial fee is for advertising
to be provided by A company during the next five years. The value of the
advertising is $250 a month. Collectibility of the payments is reasonably
assured and A company has performed all the initial services requird by the
contract.
Q:prepare the entry to record the initial franchise fee.
解答的答案是写:应收帐款 200,000
权利金收入 106,800
预收货款 5,000
未实现利息收入 73,200
递延权利金收入 15,000
想请问为什麽是借应收帐款200,000?预收货款5,000?
我自己做的分录是:现金 40,000
应收帐款 160,000
预收货款 55,000
权利金收入 96,800
递延权利金收入 15,000
未实现利息收入 33,200
答案这样对吗?
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