USCPA中的SIM題型比較難，并且之后所占比例增加，重要性越來(lái)越強(qiáng)。考生們需要多加練習(xí)，熟悉題型，在考試時(shí)回答的更加從容。下面跟著高頓網(wǎng)校USCPA小編一起看看吧，
　　On January 2, Year 1, Golden Corporation sold equipment to Silver Manufacturing for cash and immediately leased it back for 9 years. Golden uses US GAAP. The cash paid was equal to the present value of the minimum lease payments. The carrying amount of the equipment was $540,000, and its estimated remaining life is 10 years. No bargain purchase option exists in the lease, and ownership does not transfer at the end of the lease term. Annual year-end payments of $153,000, which include executory costs of $3,000, are based on an implicit interest rate of 10%, which is known to Golden. The first payment is made December 31, Year1. Golden’s incremental borrowing rate is 13%. Golden uses the straight-line method of depreciation. The rounded present value factors of an ordinary annuity for 9 years are 5.76 at 10% and 5.2 at 13%.
　　For each of the items below, double-click in the shaded cell and select the appropriate answer from the list provided.
　　1.Under the terms of the leaseback, how would the lease be reported for financial accounting purposes under U.S. GAAP?
　　2. Over what period of time should Golden Corporation depreciate the equipment?
　　3. Which Interest rate should be used by Hanna to calculate the present value of the minimum lease payments?
　　4. What amount of depreciation is recorded on the books of the lessee (Hanna Corporation) at December 31, Year 1?
　　5.What amount of interest expense should be recognized by Golden Corporation at December 31, Year 2?
　　6. What is the amount of the lease liability on the books of Golden Corporation at December 31, Year 2?
　　Answer:
　　1.Under the terms of the leaseback, how would the lease be reported for financial accounting purposes under U.S. GAAP?     Capital lease
　　2. Over what period of time should Golden Corporation depreciate the equipment?                                                              9 years
　　3. Which Interest rate should be used by Hanna to calculate the present value of the minimum lease payments?                   10%
　　4. What amount of depreciation is recorded on the books of the lessee (Hanna Corporation) at December 31, Year 1?            96000
　　5.What amount of interest expense should be recognized by Golden Corporation at December 31, Year 2?                            $80040
　　6. What is the amount of the lease liability on the books of Golden Corporation at December 31, Year 2?                              $730440