Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).
1、A hygroscopic cargo is define as a car
A hygroscopic cargo is define as a cargo（）.Acapable of absorbing moisture in the form of a gasBcapable of giving off moisture in the form of a liquidCthat is shipped in a liquid ststeDthat will ignite in contact with water
2、AJackie Chan was born on April 7， 1954
AJackie Chan was born on April 7， 1954 in Hong Kong， China． His parents left mainland China for Hong Kong a short time before he was bor...
3、A polyconic projection is based on a （
A polyconic projection is based on a （）.Aplane tangent at one pointBcylinder tangent at one parallelCcone tangent at one parallelDseries of cones tangent at selected parallel
4、On your vessel，a wire rope for the car
On your vessel，a wire rope for the cargo gear shows signs of excessive wear and must be replaced. In ordering a new wire for this 10-ton boom，what safety factor should you use?（）AThreeBFiveCSixDSeve
5、A gnomonic projection is based on a(n)
A gnomonic projection is based on a(n)（）.Aplane tangent at one pointBcylinder tangent at the equatorCcone tangent at one parallelDinfinite series of cones tangent at selected parallel
A retail customer is looking at ways to reduce power requirements. They are considering...