付息日之間買入債券 - 會計
By Heather
at 2019-11-09T16:23
at 2019-11-09T16:23
Table of Contents
題目:
民生公司於X1年4月1日買入到期日為X3年12月31日之債券,面額為$300,000、票面利
率為6%、每年12月31日付息,民生公司之付$336,267(含交易成本及應記利息),公司
採用攤銷後成本法,以有效利率法攤銷債券折溢價。(在不考慮減損損失的情況下)
試作:(2)X1年12月31日收到利息之分錄。
解答: 現金 18,000
應收利息 4,500
利息收入 5,031
按攤銷後成本衡量之投資 8,469
疑問:想請問利息收入該如何計算?
課本上只有一行$336,267 × [(1.02)^0.75-1]
不能理解這個算式的涵義,麻煩各位能否為我解惑,感謝
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