問題詳情
(二)若大聰租賃公司於 105 年初估計未保證殘值降為$20,000，試作大聰租賃公司 105 年所有分錄。（9 分）(相關現值資料如下：利率 10 %，每期$1，3期之複利現值為$0.751315，4期之複利現值為$0.683013；利率 10 %，每期$1，3 期之普通年金現值為$2.486852，4 期之普通年金現值為$3.169865。)
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