問題詳情
19 桃園公司以租賃方式取得影印機，租約之相關內容如下：租期 4 年，每年年初給付等額租金＄10,000。機器之日常維護由出租人負責，維護費用每年＄1,000。影印機之耐用年限 6 年，於租期屆滿返還出租人。租賃開始日財政部公布之非金融業最高借款利率為 15％，出租人之隱含利率為 18％，此影印機之公平價值為＄34,000。桃園公司租賃開始日應認列之租賃資產金額為何？
(A)＄0
(B)＄34,000
(C)＄32,832
(D)＄29,549
(A)＄0
(B)＄34,000
(C)＄32,832
(D)＄29,549
參考答案
答案：A
難度：適中0.428571
統計：A(3),B(1),C(0),D(1),E(0)
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