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並前往https://books.google.com.tw/books?id=nBnXAgAAQBAJ&pg=PT316&lpg=PT316&dq=residual+value%E4%B8%AD%E6%96%87&source=bl&ots=-TJ-I5DGUY&sig=ACfU3U0EFIWR_KfQaU-1SovepZXHfwZJRA&hl=zh-TW&sa=X&ved=2ahUKEwjM7a7Vhtb2AhXKl4sKHV4bCOAQ6AF6BQiyAhAD

中級會計學歷屆試題詳解（102~100年）: 會研所．會計師．檢察事務官

Estimated Tesidual Value at the end of the lease term When ... c0pler ls returned t0 Tal Company 5] Residual Value guaranteed by Fu]en C0mpany $l,500 6.

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