中會應付公司債的選擇題 - 會計

※ 引述《ACERACER99 (BS)》之銘言：
: The December 31,2001 balance sheet of Eli Corporation includes the following
: item:
: 9% bonds payable,due december 31,2010 $700,000
: Unamortized premium on bonds payable 18,900
: The bonds were issued on December 31,2000 at 103, with interest payable
: on July 1, and December 31 of each year Eills uses straight-amortization.
: On March 1,2007, Eillis retired $280,000 of these bond at 98 plus accrued
: interest. What should Eillis record as an gain on retirement of these
: bonds?
: (A)$13,160 (B)$7560 (C)$13,020 (D)$14,000
: 答案是C 我想問一下如何算出來的?



公司債發行價格 =$700,000x103%=$721,000

依題意，溢價採直線法攤銷 故每年攤銷=$2,100

(此時可順便驗證題目給的2001年底的帳面價值$718,900 =$721,000-2,100 )



公司債至2007.3/1為止已攤銷金額=$2100x(6+2/12)=$12,950

因此公司債之帳面金額 = $721,000-$12,950 = $708,050

贖回之公司債的帳面金額 = $708,050 x 28/70 = $283,220


而贖回價值中 有一部分是屬於積欠之利息
因此要將之排除於支付公司債的價金之外
(積欠利息= $700,000 x 9% x 2/12 x 28/70 = $4,200)

屬於公司債之部分=$280,000x98% - 4,200 =$ 270,200


以$270,200 贖回$283,220的應付公司債
因此產生清償公司債利益:$13,020




: JX Corporation sold $800,000 of 12% bonds at par. Each bond carried ten
: warrants, each of which allows the holder to acquire one of $10 par
: common stock for $30 per share . After issuaance, the bonds were quoted
: at99 exrights, and the warrants were quoted at $4 each.
: JX Corporation should have assigned to the rights a value of:
: (A)$32,000 (B)31,068 (C)$30,000 (D)23,528
: 答案是B
: 想問一下高手這兩題的算式,感激不盡

--