这个作业是完成所得税核算等相关的会计问题
BUSS501/60 ACCT702 Advanced Financial Accounting
问题1：
所得税核算（总计：15分）
McStuffinsville Hospital的首席执行官Doc McStuffins要求您就其递延税款寻求帮助。截至2019年3月31日止的一年，麦克斯达芬维尔医院的会计利润为您的学生证号码的后六位。税率为28％。还向您提供了以下信息：
•截至2019财年末，麦克斯达文斯维尔医院拥有一台使用了4年历史的便携式X射线机。该机器的成本为$ 62,000，在25年的总使用寿命中折旧，预计残值或残值为$ 2,000。出于税收目的，机器以5％的折旧率完全折旧。
•在2016财年开始时，将119,000美元的研发支出资本化，并转化为无形资产，将在七年内摊销。出于税收目的，此类支出可在产生的当年扣除（请注意，2016-2019年没有研发税收抵免）。
•McStuffinsville医院为员工租用iPad和iPhone。于2019年3月31日，the年预付款4,000美元。此项目的税收减免适用于已支付的金额。
•在年初，每年的长期服务假费用为56,000美元。年内的长期服务假为8,000美元，全年的长期服务假费用为18,000美元。此项目的税收减免适用于已支付的金额。
•发生并支付了娱乐费用11,000美元。出于税收目的，仅用于娱乐支出的金额的50％可抵税。
•年初的呆账准备金为27,000美元，年末为26,000美元。本年度冲销了5,000美元的坏账。冲销债务时可以使用此项目的税收减免。
•截至2018年4月1日，可抵扣暂时性差异和应税暂时性差异的期初余额分别为77,800和81,900。
•税率为28％。
在下面填写当前税收工作表和递延税收工作表。记录该年度与税收有关的任何日记帐分录。
截至2019年3月31日止年度的当前税收工作表
所得税前利润在此处输入您的学生证号码的最后六位数
问题2：
金融工具会计（共15分）
1. 2017年4月1日，DuckTales Ltd购买了最初发行的100,000美元债券（即其票面价值）。债券将在五年内偿还。该债券的年末应付利率为8％，但是由于OCR的变化，类似债务的当前利率是您学生证的最后一个数字，如果该数字是0，则使用10。价格通过打开标题为Q2的Excel表格并在适当的单元格中输入学生证的最后一位，可以找到DuckTales Ltd购买的债券。
填写下表。 DuckTales Ltd使用摊销成本法对债务工具进行会计处理。请四舍五入到小数点后一位。
（4分）
年份未平仓债券价值收到的现金利息修订。 Princpal封闭债券价值的变化
2.从上至下，在下面的空白处记录与截至2018年3月31日的年度有关的债券的任何日记帐分录（在每行中记录一个帐户）。
（5分）
3.截至2018年3月31日，DuckTales Ltd还有另一种金融工具，该金融工具是另一家公司的股份。购买这些股票的目的是为了获得投资收益。向Ducktakes Ltd的首席执行官Scrooge McDuck解释如何在每个财政年度末对金融工具进行会计处理。在回答中，您应概述如何确定金融工具的新价值，以及任何变化将如何影响财务报表。
（6分）
QUESTION 3:
CONTROL AND EQUITY ACCOUNTING (TOTAL: 15 MARKS)
1. On 1 January 2018, SuperCha Ltd, a bubble milk tea chain, acquired a 30 per cent interest in HighlandTea Ltd for $120,000 in cash. As at the acquisition date, the assets of HighlandTea Ltd were reported at fair value. In addition:
• For the year ended 31 December 2018, HighlandTea Ltd recorded an after-tax loss of $20,000.
• For the year ended 31 December 2019, HighlandTea Ltd recorded an after-tax profit of $40,000 and paid a dividend of $5,000.
Record the relevant equity accounting adjustments in the books of SuperCha Ltd for the year ending 31 December 2019 only. SuperCha Ltd accounts for its investment in HighlandTea Ltd using equity accounting (record one account in each line).
(6 marks)
2. Following from above, what is the value of the Investment in Associate recorded in SuperCha Ltd’s books as at 31 December 2019.
(3 marks)
Type in Answer here
3. SuperCha Ltd also owns 46% of another company, DentTea Ltd. DentTea Ltd was started by Arthur Dent, and the remaining 54% of shares are still owned by Dent Family members. The Dent Family is very large (over 100 people) and family members do not get along with each other. Currently, SuperCha Ltd controls 3 out of the 5 Board of Director seats for DentTea Ltd. How should SuperCha Ltd account for its investment in DentTea Ltd? Explain why and motivate your answer with reference to the definition of control.
(6 marks)
QUESTION 4:
ACCOUNTING FOR NOT-FOR-PROFITS (TOTAL: 15 MARKS)
1. Pakuranga Museum is a registered tier 3 charity. Its purpose is to promote and educate the history of its local area. Suggest three output measures of performance.
(6 marks)
2. As part of its collection Pakuranga Museum has two material heritage assets. Explain how each should be accounted for, justify why, and explain some pros and cons of each accounting option.
• The first is a painting by C.F. Silver. The painting was purchased by the museum for $10,000 but is viewed as irreplaceable as the painter is deceased. There is a liquid market for similar paintings, which have sold recently for $400,000 and this was estimated to be the fair value by a registered valuer.
• The second is a hei-tiki which was donated to the museum and reputedly worn by a chief of great mana (prestige or status). To replace it with a greenstone carving of similar quality would cost $10,000.
(9 Marks)
WORKINGS (NOT MARKED UNLESS REFERED TO IN YOUR ANSWER)
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