题目内容
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[主观题]
On 1 October 20X4, Flash Co acquired an item of plant under a five－year lease agreemen
On 1 October 20X4, Flash Co acquired an item of plant under a five-year lease agreement. The plant had a cash purchase cost of $25m. The agreement had an implicit finance cost of 10% per annum and required an immediate deposit of $2m and annual rentals of $6m paid on 30 September each year for five years.
What is the current liability for the leased plant in Flash Co’s statement of financial position as at 30 September 20X5？
A、$19,300,000
B、$4,070,000
C、$5,000,000
D、$3,850,000
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