會計-應付票據折價的攤銷 - 考試

By Suhail Hany
at 2013-09-24T19:27
at 2013-09-24T19:27
Table of Contents
出處:魏錫原會計學概要
章節是公司債及票據的入帳基礎
題目、詳解、及自己的解題如下
http://miupix.cc/pm-WVFWTW
http://miupix.cc/pm-KQ0FS3
疑問的是為何折價的攤銷直接以利息計算
而不是用期初帳面價乘利率與利息的差額攤銷呢
先謝謝幫忙回覆的版友
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