C*********r
发帖数: 902 | 1 在计算interest capitalization前要先算weighted accumulated expenditures.通常
情况下，因为项目会在12月结束，所以会用120,000*10/12.不过这题项目3月开始，6月
结束，怎么算呀？谢谢各位高手。还有一题作为比较。
On March 1, Felt Co. began construction of a small building. Payments of $
120,000 were made monthly for three months beginning March 1. The building
was completed and ready for occupancy on June 1. In determining the amount
of interest cost to be capitalized, the weighted-average accumulated
expenditures are
a. $30,000.
b. $60,000.
c. $120,000.
d. | l****z
发帖数: 29846 | 2 我好久没有看这个东东了.
应该是这样算吧: 120/3+240/3+360/3=240
第二题也一样啊:180 / 3 + 360 / 3 + 540 / 3
Ans = 360 |
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