作者willie1987 (威力是也)
看板Accounting
標題[問題] 關於應收利息一題
時間Tue Dec 29 23:15:38 2009
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!!!
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◆ From: 123.0.215.155
推 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