問題詳情
台北公司於民國 96 年 1 月 1 日發行面額 1,000,000 元，年利率 9%之公司債券，共收到 939,000 元。債券發行時之市場利率為 10 %，利息指定於每年 12 月 31 日支付。台北公司係採用有效利息法攤銷債券折價，試計算台北公司民國 96 年 12 月 31 日之帳列債券未攤銷折價金額應為多少?
(A) 59,100 元
(B) 63,100 元
(C) 61,100 元
(D) 57,100 元
(A) 59,100 元
(B) 63,100 元
(C) 61,100 元
(D) 57,100 元
參考答案
答案：D
難度：適中0.615789
統計：A(10),B(17),C(24),D(117),E(0)
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