问题已解决
我不會(huì)這題,希望有時(shí)間給與解答
FAILED
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您好!本題選A。買入時(shí)成本為310000,已宣告但尚未領(lǐng)取的利息計(jì)入應(yīng)收利息,不計(jì)入成本。交易費(fèi)計(jì)入成本。
2022 07/14 16:33
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2022 07/14 16:42
老師,我也選A了,可是答案選C,可是解讀我看不懂
FAILED
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2022 07/14 16:55
因持有至到期,該金融資產(chǎn)分類為以攤余成本計(jì)量的金融資產(chǎn)。溢價(jià)或者折價(jià)在期間內(nèi)分?jǐn)?,直至最后歸于面值。該債券成本為310000,大于面值10000,所以這10000在剩余兩年內(nèi)攤銷,每半年就是10000/4=2500,在六月底就要將成本價(jià)310000-2500=307500
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2022 07/14 16:56
同學(xué),是否解答完畢呢?如果解答完畢請(qǐng)好評(píng)哦!沒有的話繼續(xù)追問哈
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