關於應收利息一題 - 會計

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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!!!

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All Comments

Mason avatarMason2009-12-31
500,000*0.08/2=20,000
Thomas avatarThomas2010-01-02
就這麼簡單喔...是我想太多了