问题已解决
這道題請教老師寫一下步驟,不太懂
FAILED
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2009.1.1?
借:持有至到期投資-成本 1000
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?-利息調(diào)整 129.86
貸:銀行存款 1129.86
2009.12.31
借:應(yīng)收利息? ?1000*8%=80
貸:持有至到期投資-利息調(diào)整? ? 80-1129.86*5%=23.51
? ? ? 利息收入? ? 56.49
現(xiàn)在持有至到期投資已經(jīng)很少用了,基本被? ?債權(quán)投資取代了? ?
2021 03/24 09:49
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2021 03/24 14:15
老師,還有這個
FAILED
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2021 03/24 14:29
收到利息
借:銀行存款 80
貸:應(yīng)收利息? ?80
2009.12.31持有至到期投資攤余成本=1000+129.86-23.51=1106.35
2010年利息收入=1106.35*5%=55.32
2010.12.31
借:應(yīng)收利息? ?1000*8%=80
貸:持有至到期投資-利息調(diào)整? 80-55.32=24.68
? ? ? 利息收入? ? 55.32
借:銀行存款 80
貸:應(yīng)收利息? ?80
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