阿摩線上測驗 登入

申論題資訊

試卷:107年 - 107 東吳大學_暑假轉學生招生考試_會計學系三年級:會計學(二)#105769
科目:研究所、轉學考(插大)◆會計學(二)
年份:107年
排序:0

題組內容

二、計算題: 
1.BBB Company purchases an oil tanker depot by cash on January l, 2015, at a cost of $300,000. BBB expects to operate the depot for 10 years, at which time it is legally required to dismantle the depot and remove the underground storage tanks. It is estimated that it will cost $35,000 to dismantle the depot and remove the tanks at the end of the depot's useful life. BBB’s market rate of interest is 6%. Instructions

申論題內容

(a) Prepare the journal entries required for the depot and the environmental liability on January 1, 2015.