貼現息問題 - 會計
By Zanna
at 2009-09-15T23:13
at 2009-09-15T23:13
Table of Contents
78/11/1公司收到3個月付息客票
面額40萬，於12/1向銀行貼現，貼現息為年息12%
當日以貼現息科目紀錄收現數與到期值差額，
年終按貼現息期間比例調整，曾借記預付貼現息4090
貸記貼現息4090，該票據原付利息若干?
答案
4090*2=8180
^^^^^^^^^^^^
到期值*0.12*2/12=818000
到期值=409000
409,000-400,000=9000
400000*利率*3/12=9000
利率9%
疑問為什麼4090*2 需要乘2次?
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
--
面額40萬，於12/1向銀行貼現，貼現息為年息12%
當日以貼現息科目紀錄收現數與到期值差額，
年終按貼現息期間比例調整，曾借記預付貼現息4090
貸記貼現息4090，該票據原付利息若干?
答案
4090*2=8180
^^^^^^^^^^^^
到期值*0.12*2/12=818000
到期值=409000
409,000-400,000=9000
400000*利率*3/12=9000
利率9%
疑問為什麼4090*2 需要乘2次?
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
--
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會計
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at 2009-09-18T11:59
at 2009-09-18T11:59
By Todd Johnson
at 2009-09-20T18:08
at 2009-09-20T18:08
By Anthony
at 2009-09-22T10:24
at 2009-09-22T10:24
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