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AysviL [449]
2 years ago
7

Ngày 1/9/N, doanh nghiệp mua một lô hàng X, giá mua trên hóa đơn: 50.000. Giá cước vận chuyển lô hàng này về kho: 6.000; chi phí

xếp dỡ hàng hóa nhập kho: 1.000; chi phí bảo hiểm hàng hóa trong quá trình mua hàng: 2.000. Số hàng trên đã được nhập kho. Do mặt hàng X có khả năng cháy nổ cao nên toàn bộ số hàng này được công ty tham gia bảo hiểm hỏa hoạn. Ngày 1/10/N, doanh nghiệp ký tiếp hợp đồng bảo hiểm hỏa hoạn cho lô hàng X với trị giá là 120.000 có thời hạn hiệu lực trong 1 năm kể từ ngày 1/10/N, doanh nghiệp đã thanh toán số tiền này cho hãng bảo hiểm tại thời điểm ký hợp đồng.
2. Ngày 15/10/N, doanh nghiệp mua một thiết bị sản xuất Y có giá mua trên hóa đơn:
250.000. Thiết bị đã nhận bàn giao theo hợp đồng. Ngày 17/10/N phát sinh chi phí dầu mỡ, vật tư để chạy thử thiết bị: 5.000. Ngày 20/10/N, bộ phận kỹ thuật đã nghiệm thu chính thức và chính thứ đi vào vận hành. Ngày 30/10/N phát sinh hư hỏng nhỏ, công ty phải thuê bên ngoài sửa chữa thiết bị là 1.000.
3. Ngày 1/11/N, doanh nghiệp mua một lô nguyên vật liệu Z để phục vụ sản xuất, giá mua ghi trên hóa đơn: 100.000. Giá cước vận chuyển, bốc xếp nhập kho: 1.000. Chi phí liên quan đến bộ phận đi thu mua nguyên vật liệu Y: 500.
Yêu cầu: Xác định giá gốc của lô hàng X, giá trị của thiết bị Y, giá gốc của lô nguyên vật liệu Z nói trên.
Business
1 answer:
MariettaO [177]2 years ago
7 0

Answer:

ictreatlohtndczatloht

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Unamortized discount is $43,700

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Unamortized bond discount=original bond discount-amortization to date

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interest payable=$400,000*10%*6/12

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The unamorized bond discount at the end of the first six months is $43,700

                     

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