問題詳情
1.X5年1月1日乙公司以$96,283購入丁公司面額$100,000，票面利率2%，4年期之公司債，每年12月31日付息，有效利率為3%。乙公司歸類此債券投資為持有至到期日，採有效利率法攤銷折溢價。若X5年底丁公司債券市價為$97,800，則乙公司X5年有關此債券投資之報導，下列何者正確？
(A) X5年度利息收入$2,000
(B) X5年度金融資產評價利益$629
(C) X5年12月31日投資之帳面金額為$97,800
(D) X5年12月31日投資之帳面金額為$97,171
(A) X5年度利息收入$2,000
(B) X5年度金融資產評價利益$629
(C) X5年12月31日投資之帳面金額為$97,800
(D) X5年12月31日投資之帳面金額為$97,171
參考答案
答案：D
難度：計算中-1
書單：沒有書單，新增
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