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甲公司于債券發(fā)行日購入面值50000元,票面利率6%,期限為三年。分期付息到期一次還本的債券并分類為以攤余成本計(jì)量的金融資產(chǎn)。初始入金額為50800元。該債券在持有期間確認(rèn)的利息收入總額為多少,老師這個(gè)怎么算呀
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您好,該債券在持有期間確認(rèn)的利息收入總額為50000*6%*3-(50800-50000)=8200,溢價(jià)發(fā)行時(shí),在以后用攤余成本確認(rèn)利息時(shí)確實(shí)需要減去。?這是因?yàn)閿傆喑杀臼歉鶕?jù)實(shí)際利率法計(jì)算得出的,它反映了金融資產(chǎn)或金融負(fù)債的初始確認(rèn)金額經(jīng)過調(diào)整后的結(jié)果。在溢價(jià)發(fā)行的情況下,發(fā)行方以高于票面價(jià)值收到款項(xiàng),這會(huì)導(dǎo)致利息調(diào)整科目的借貸方向發(fā)生變化,從而影響攤余成本的計(jì)算
2024 09/01 18:19
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2024 09/01 18:29
老師,如果是折價(jià)發(fā)行的話,就是加上了嗎
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2024 09/01 18:31
加上了負(fù)的,也就相當(dāng)于直接減去了,還是說是減去負(fù)的,相當(dāng)于是直接加上了呀?
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2024 09/01 18:36
您好,折價(jià)發(fā)行要加上您說減負(fù)的也可以
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2024 09/02 10:57
好的謝謝老師
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2024 09/02 10:57
?親愛的朋友,您太客氣了,? ? 祝您生活順意~ ? ? 考試順利~ ?
?? ? ? ?
希望能幫助到您, 感謝善良好心的您給我一個(gè)五星好評(píng)~
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