會計問題 - 會計
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By Barb Cronin
at 2009-05-15T00:23
at 2009-05-15T00:23
Table of Contents
82年4月1日出售ㄧ土地,成本200,000,收到一張3年後到期附息票據,面額$250,000附息
7%,每年4月1日付息
試做:82年4月1日分錄及年底調整分錄
複利現值如下:
期數 7% 10%
_____ ______________ ______________
1 0.934580 0.909091
2 0.873439 0.826446
3 0.816298 0.751315
答案:
4/1 應收票據 250,000
應收票據折價 18,651
土地 200,000
出售土地利益 31,349
12/31 應收利息 13,125
應收票據折價 4,226 (請問這個數怎麼算出來的)
利息收入 17,351 (請問這個數怎麼算出來的)
各位前輩, 可否幫忙解答12/31的分錄怎麼算的呢?
謝謝
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會計
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By Mason
at 2009-05-16T13:37
at 2009-05-16T13:37
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By Lydia
at 2009-05-16T21:25
at 2009-05-16T21:25
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By Oliver
at 2009-05-20T12:24
at 2009-05-20T12:24
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