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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