Accounting的题目,救命啊!

来源:百度知道 编辑:UC知道 时间:2024/06/06 17:46:43
Question Two
Medco, a pharmaceutical company, plans to spend $90 million on research and development (R&D) at
the beginning of each of the next several years to develop new drugs. As a result of the R&D
expenditure for a given year, it expects net income (not counting R&D expense) to increase by $36
million a year for three years, including the year of the expenditure itself. Medco has other income of
$30 million per year. The financial controller of Medco is curious about the effect on the financial
statements of following one of two accounting policies with respect to R&D expenditures:
(1) Expensing the R&D costs in the year of expenditure
(2) Capitalizing the R&D costs and amortizing them over three years, including the year of
expenditure itself
Assume that the company does spend $90 million at the beginning of each of four years and that the
planned increase in income occurs. Ignore all income tax effects.
Required:

格式我不太清楚你们的要求
这道题我大概解释一下吧
3年每年年初支付90做R&D
第一种办法是费用化
那么第一年的利润情况是30+36-90=亏损24
第二年是30+72-90=12
第三年是30+108-90=48
第四年 应该是和第三年一样的
30+108-90=48
总体赢利36前三年+48第四年

第二种方法是资本化3年摊销
第一年的论润情况是30+36-90/3(第一年投入的)=36
第二年是30+72-90/3(第一年投入)-90/3(第二年投入)=42
第三年是30+108-90/3-90/3-90/3(不解释了)=48
第四年是30+108-90/3-90/3-90/3=48
到这里还没摊销完 题目的意思应该是不需要做了
后面还需要2年把第四年投入的90摊销完

第三问问你为什么第一中方法符合保守原则
这个就是什么资本化容易虚报资产啊
预计利润不一定实现啊
投入不一定有效果啊什么的 书上应该都有

最后一问。。。弄不清楚他想问什么了
我也不清楚你们这学的是哪一章
另外 你是学什么的?哪国的合作项目?这是哪科作业 说详细点我还能再看看