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[考題] 土地銀行102 會計
Oct 31st 2013, 17:42, by mazda7411

作者mazda7411 (仙道彰)

看板Examination

標題[考題] 土地銀行102 會計

時間Thu Oct 31 17:42:50 2013

(2)11.大仁公司於20X1 年7 月1 日以$98,000購入小愛公司當 日發行之面額$100,000,票面利率4%之公司債,每年6/30 及12/31 付息。 購入時此債券投資之有效利率為5%,大仁 公司持有此債券投資的目的在收取此金融資產定期支付的 利息和到期的本金,20X1 年底此債券之市價為$99,050, 則大仁公司20X1年底應報導之持有至到期之金融資產金額為: (1)$97,550 (2)$98,450 (3)$98,900 (4)$99,050 一直解不出來,請高手解答 小弟答感恩不盡! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.70.161.89

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