英文会計 問題について
英文会計の勉強をしているのですが、下記の問題の
答えを紛失しました。答えとどうしてそういう解答に
なるかお教えください。
During 2002, Bobo Inc. began a projected to construct new corporate
headquarters. Bobo purchased land with an existing building for
$750,000. The land was valued at $700,000 and the building at
$50,000. Bobo planned to demolish the building and construct
a new office building on the site. ITEMS A through H represent
various expebditures by Bobo for this project.
REQUIRED:
For each expenditure in items A through H, select from the list
below the appropriate accounting treatment.
L. Classify as land and do not depreciate.
B. Classify as building and depreciate.
E. Expense.
ITEMS TO BE ANSWERED:
A. Purchase of land for $700,000.
B. Interest of $147,000 on construction financing
incurred after completion of construction.
C. Interest of $186,000 on construction financing
paid during construction.
D. Purchase of building for $50,000.
E. $18,500 payment of delinquent real estate taxes
assumed by Bobo on purchase.
F. $12,000 liability insurance premium during the
construcion paid.
G. $65,000 cost of razing existing building.
H. Moving costs of $136,000.
