中级会计分期付款课件.ppt

AmericanFoodServices,Inc.,,$4millionmachine,AmericanFoodServicesissuedafour-%.,-,,2014?January1,2011Machinery 4,000,000 Notespayable 4,000,0002. Amortizationschedule $4,000,000 ÷ = $1,261,881 amount (fromTable4) installmentofloan n=4,i=10% Cash Effective Decreasein OutstandingPaymentInterestDebtBalance (10%xOutstandingBalance) 4,000,0001,261,88110*(4,000,000)=400,000 861,8813,138,119 2012 1,261,88110*(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*1,147,17403. December31,2011Interestexpense(10%xoutstandingbalance) 400,000Notepayable(difference) 861,881 Cash(paymentdeterminedabove) 1,261,8814. December31,20131,261,881*4=5047524December31,20114,000,000/4+4,000,000*10%=1,400,000December31,20124,000,000/4+(4,000,000-4,000,000/4)*10%=1,300,000December31,20134,000,000/4+(4,000,000-4,000,000/4*2)*10%=1,200,00