中會-修改債務條件:有重大差異做法? - 會計
By Hazel
at 2018-10-30T22:38
at 2018-10-30T22:38
Table of Contents
網路試題及擬答網址:
https://imgur.com/a/y9VIQGI
我的課本做法是有重大差異時
不必依修改當時的市場利率重算新合約的未來現金流量折現值
而是用舊市場利率計算新合約條件的折現值來調整舊帳借款金額即可
附上課本類似題目的解法
https://imgur.com/a/V8iuMnk
請問各位哪一種解法的觀念才正確?
每次題目解法不同卡住就很痛苦..
為何考選部都不公佈申論的解答拉!
中會不像其他背科申論的題型通常是可以有標準答案的呀...
齁~~拜託高手幫忙釋疑..謝謝!
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