中级会计债券和长期票据分期付款PPT课件

InstallmentNotesPayable,Long-termnotesthatcallforaseriesofinstallmentpayments.,EachpaymentcoversinterestfortheperiodANDaportionoftheprincipal.,Witheachpayment,theinterestportiongetssmallerandtheprincipalportiongetslarger.,AllocatingInstallmentPaymentsBetweenInterestandPrincipal,Identifytheunpaidprincipalbalance.UnpaidPrincipal?Interestrate=Interestexpense.Installmentpayment-Interestexpense=Reductioninunpaidprincipalbalance.Computenewunpaidprincipalbalance.,AllocatingInstallmentPaymentsBetweenInterestandPrincipal,OnJanuary1,1999,RocketCorp.borrowed$7,851.57fromFirstBankofRiverCity.Theloanwasafive-yearloanandhadaninterestrateof10%.Theannualpaymentis$2,000.PrepareanamortizationtableforRocketCorp.sloan.,AllocatingInstallmentPaymentsBetweenInterestandPrincipal,Now,preparetheentryforthefirstpaymentonJanuary1,2000.,AllocatingInstallmentPaymentsBetweenInterestandPrincipal,Theinformationneededforthejournalentrycanbefoundontheamortizationtable.Thepaymentamount,theinterestexpense,andtheamounttocredittoprincipalareallonthetable.,InstallmentNotes-EG,OnJanuary2,2011,MatrixInc.leasedanequipment(fairvalueis2,500,000,usefullifeis5years)for3years.900,000leaseexpensestobepaidonDecember31,eachyear.Themarketrateofinterestis8%.PreparetherequiredjournalentriesforMatrixInc.2,319,390/2,500,000=Called:financinglease融资租赁,Equipment_financinglease2,319,390Discountonpayable380,610long-termpayable(长期应付款)2,700,000,AttheleaseDate(January1),InstallmentNotes,InstallmentNotes,InstallmentNotes,OnDec31,2011,Interestexpense185,551.20Discountonpayable185,551.20long-termpayable900,000Cash900,000,InstallmentNotes,OnDec31,2012,Interestexpense128,395.3Discountonpayable128,395.3long-termpayable900,000Cash900,000,InstallmentNotes,OnDec31,2013,Interestexpense66,663.5Discountonpayable66,663.5long-termpayable900,000Cash900,000,课堂练习,课后习题P413，E9-18,January1,2011Machinery4,000,000Notespayable4,000,0002.Amortizationschedule$4,000,0003.16987=$1,261,881amount(fromTable4)installmentofloann=4,i=10%payment,Dec.31CashEffectiveDecreaseinOutstandingPaymentInterestDebtBalance（10%xOutstandingBalance）4,000,0001,261,88110*(4,000,000)=400,000861,8813,138,11920121,261,88110*(3,138,119)=313,812948,0692,190,05020131,261,88110*(2,190,050)=219,0051,042,8761,147,17420141,261,88110*(1,147,174)=114,707*1,147,1740,3.December31,2011Interestexpense(10%xoutstandingbalance)400,000Notepayable(difference)861,881Cash(paymentdeterminedabove)1,261,8814.December31,2013Intereste