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小企業(yè)長(zhǎng)期債券投資的分錄
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土豆老師
金牌答疑老师
职称:會(huì)計(jì)從業(yè)資格證,初級(jí)會(huì)計(jì)師,中級(jí)會(huì)計(jì)師,CPA稅法,CPA經(jīng)濟(jì)法
你好同學(xué),有什么不懂的問(wèn)題?
2022 12/09 20:46
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土豆老師 
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2022 12/09 20:47
你好同學(xué),
2020年1月1日,債權(quán)投資期初攤余成本=232-12+20=240(萬(wàn)元)
2020年12月31日,投資收益=期初攤余成本*實(shí)際利率=240*實(shí)際利率,
每年收到利息=200*6%=12(萬(wàn)元),假設(shè)實(shí)際利率為r,
12*(P/A,r,4)+200*(P/F,r,4)=240,
測(cè)試當(dāng)r=1%時(shí),
12*(P/A,1%,4)+200*(P/F,1%,4)=12*3.902+200*0.961=239.02,接近于240,
因此實(shí)際利率=1%,
所以2020年12月31日,投資收益=期初攤余成本*實(shí)際利率=240*實(shí)際利率=240*1%=2.4(萬(wàn)元)
答題不易,給個(gè)五星好評(píng)喲
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2022 12/09 20:47
就是分錄應(yīng)該是什么呀
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土豆老師 
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2022 12/09 22:05
你好同學(xué),稍等一下哈
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2022 12/09 22:18
你好同學(xué),
借:債權(quán)投資-面值200
-利息調(diào)整40
應(yīng)收利息12
貸:銀行存款252
借:銀行存款12
貸:應(yīng)收利息12
借:應(yīng)收利息12
貸: 投資收益2.4
債權(quán)投資-利息調(diào)整9.6
你好同學(xué),答題不易,給個(gè)五星好評(píng)喲
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