问题已解决
第三問的兩個計算過程看不懂,為什么要這樣算?
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同學您好,老師正在解答中
2022 11/02 21:05
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草莓醬老師 
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2022 11/02 21:23
2015.1.1
借:無形資產(chǎn) 400*3.47=1388
? ?未確認融資費用 1600-1388=212
?貸:長期應(yīng)付款 1600
2015.12.31未確認融資費用的攤銷金額=期初攤余成本*實際利率=1388*6%=83.28
2015.12.31長期應(yīng)付款的期末攤余成本=1600-212-400+83.28=1071.28,考查的是實際利率法的運用,計算公式為期初的攤余成本-本期流出+本期流入
同學您看下,可以理解不
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2022 11/03 08:16
老師,期初還付了個400呢,你沒算進去?
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