问题已解决
中級會計(jì)實(shí)務(wù):金融資產(chǎn)和金融負(fù)債 麻煩老師給講解一下這題,并做出分錄
FAILED
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你好同學(xué)
借,銀行存款 389.3
應(yīng)付債券-利息調(diào)整10.7
貸,應(yīng)付債券-面值 400
2023 06/12 17:44
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2023 06/12 17:46
389.3是怎么算的?
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2023 06/12 17:46
21.12確認(rèn)利息
借,財(cái)務(wù)費(fèi)用23.36
貸,應(yīng)付利息20
應(yīng)付債券-利息調(diào)整3.36
22.12確認(rèn)利息
借,財(cái)務(wù)費(fèi)用23.56
貸,應(yīng)付利息20
應(yīng)付債券-利息調(diào)整3.56
所以選擇A
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2023 06/12 17:46
這題的答案是多少怎么計(jì)算的?
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2023 06/12 17:47
計(jì)算過程麻煩給講解一下
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2023 06/12 17:53
同學(xué),發(fā)行時(shí)攤余成本389.3
21年末確認(rèn)利息支出,389.3*6%=23.36,攤余成本=389.3+3.36=392.66
22年末確認(rèn)利息支出,392.66*6%=23.56
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2023 06/12 23:48
389.3是怎么算的?
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2023 06/13 08:54
發(fā)行價(jià)格393.3減去發(fā)行費(fèi)用4
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2023 06/13 10:24
這個發(fā)行費(fèi)4的分錄怎么做
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2023 06/13 10:44
發(fā)行費(fèi)就是指的發(fā)行時(shí)需要支付的價(jià)款,直接沖銀行存款393.3-4=389.3
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2023 06/13 11:01
最后一年應(yīng)付債券——利息調(diào)整的計(jì)算是不是10.7-3.36-3.56=3.78
借:財(cái)務(wù)費(fèi)用23.78
貸:應(yīng)付利息20
應(yīng)付債券——利息調(diào)整3.78
這樣算對不對
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2023 06/13 11:58
嗯嗯同學(xué),分錄是這樣的
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2023 06/13 14:05
那計(jì)算的對嗎
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2023 06/13 14:07
嗯嗯同學(xué)是正確的
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