106關務會計計算題 - 會計
By Catherine
at 2017-04-18T22:46
at 2017-04-18T22:46
Table of Contents
台華公司於X6 年1 月1 日出售一批商品,客戶開立一張面額$1,200,000,3 年期,附息
4%的票據支付貨款。
該票據將分三期平均攤還本息,於每年12 月31 日支付。
假設該票據的市場利率為10%。
相關現值資料如下:
3 期,利率4%的普通年金現值因子為2.775091;
3 期,利率10%的普通年金現值因子為2.2486852。
試作:(各項金額請四捨五入計算至元為止)
(一)計算該票據每期攤還的金額。(4 分)
(二)計算該票據的現值。(4 分)
想請問如何解這題呢?謝謝。
--
4%的票據支付貨款。
該票據將分三期平均攤還本息,於每年12 月31 日支付。
假設該票據的市場利率為10%。
相關現值資料如下:
3 期,利率4%的普通年金現值因子為2.775091;
3 期,利率10%的普通年金現值因子為2.2486852。
試作:(各項金額請四捨五入計算至元為止)
(一)計算該票據每期攤還的金額。(4 分)
(二)計算該票據的現值。(4 分)
想請問如何解這題呢?謝謝。
--
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會計
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