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问题

Hindberg is a car retailer. On 1 April


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?

  • A$23,105
  • B$23,000
  • C$20,909
  • D$24,150
参考答案
参考解析:

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).

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