问题已解决
應(yīng)付債券的賬務(wù)處理同以攤余成本計量的金融資產(chǎn)類似,為什么2019年末債券的攤余成本=965250*(1+6%)=1023165
FAILED
FAILED
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您好
發(fā)行時
借銀行存款965250
應(yīng)付債券-利息調(diào)整1000000-965250
貸應(yīng)付債券1000000
攤銷時,
借財務(wù)費(fèi)用965250*6%
貸應(yīng)付債券-應(yīng)計利息1000000*5%=50000
貸應(yīng)付債券-利息調(diào)整965250*6%
所以攤余成本=965250+965250*6%
2020 05/24 12:56
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