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這個(gè)題90利息調(diào)整是怎么算的
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借:持有至到期投資-成本 10000
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? -利息調(diào)整? 90
? ? ? ?貸:銀行存款? 1090
倒擠出來的,買入實(shí)際花了1090? 面值1000 差額計(jì)入利息調(diào)整
2024 05/16 15:29
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2024 05/16 15:43
說的稅費(fèi)記入成本是記到哪個(gè)里面去了,怎么看這像是記入利息調(diào)整了記到1000萬里面了?
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吳衛(wèi)東老師 
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2024 05/16 15:44
這個(gè)利息調(diào)整也是持有到期投資的一個(gè)二級(jí)科目。
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2024 05/16 15:53
不太懂 麻煩老師講下謝謝
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2024 05/16 16:04
持有至到期投資 這是一個(gè)一級(jí)科目? 它可以有二級(jí)科目,其中成本按照買入債權(quán)的面值入賬,實(shí)際支付的價(jià)款和面值之間的差額計(jì)入 利息調(diào)整這個(gè)二級(jí)科目中。? 也就是這個(gè)二級(jí)科目是差額倒擠出來的
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吳衛(wèi)東老師 
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2024 05/16 16:05
這兩個(gè)二級(jí)科目相加就是資產(chǎn)的賬面價(jià)值??
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2024 05/16 16:42
那這個(gè)相關(guān)稅費(fèi)10萬的賬怎么做
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2024 05/16 17:00
也是計(jì)入利息調(diào)整這個(gè)二級(jí)科目中啊 。
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