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On Jan.1 2006.A Co. sold a machine and received as consideration a $500000 8% note.The note pays semiannual interest on Jan.1 and July 1.The effective inte- rest rate an and fair value for this note are 10% and $461500.respectively. Effective interest rate method is use to amiortize discounts.In its Dec.31 2008.balance sheet.A Co.should report interest receivable of (A)$20000 (B)$23075 (C)$23560 (D)$46765 答案:(A)...這題我算不出來...有勞各位高手了!!! 拜託了感恩!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.0.215.155
cle031:500,000*0.08/2=20,000 12/29 23:51
willie1987:就這麼簡單喔...是我想太多了 12/30 12:51