A company acquired an item of plant under a lease on 1 October 2017. The present value of lease payments was $21.9 million and the rentals are $5 million per annum paid in advance for five years on 1 October each year.the interest rate implicit in the lease is 7% per annum.What amount of interets should be accured for the year ended 30 September 2018? 答案: 1183000 分析：interest accured=(21,900,000-5,000,000)*7%=$1,183,000 2 Equity（权益 Equity (Part 1)单元测验