票據問題 - 會計
By Freda
at 2015-05-07T22:22
at 2015-05-07T22:22
Table of Contents
大清公司將一張面額10,000,票面利率8%,5年到期,
每年年底支付固定金額之票據,出售給利先公司。
該票據出售時係折價使利先公司獲得9%之實質報酬率。
請問,利先公司就此票據所能承認之利息收入共有多少?
答案:2,781元
這題沒有市場利率,如何得知折價是多少?
獲得9%實質報酬率是指
出售的價格跟折價後金額比賺9%嗎?
感謝大家!
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