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復興公司於12年7月1日，以208424元的價格購入面值200000元，票面利率7%，五年到期，每年6月30日付息的公司債，當時的市場利率為6%。則復興公司應於12年度認列利息收入應該為?
(1)14000元(2)12505元(3)7000元(4)6253元。
12年度認列利息收入=208,424*6%*(6/12)=6,253，故答案4
12年度票面利息=20萬*7%*(6/12)=7,000
如果購入金融資產為〝持有到期日之金融資產〞
12年12月31日
借：應收利息 7,000
貸：利息收入 6,253
貸：持有到期日之金融資產 747

參考資料 小小淺見

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知識問題|

發問者：	匿名
發問時間：	2013-06-22 17:37:06 ( 還有 4 天發問到期 )
解答贈點：	5 ( 共有 0 人贊助 )
回答：	0 意見： 0

無意中發現背的右側靠腰的地方有顆痣，請問是什麼意思呢?
還請知道的人解說一下，謝謝!!

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