某公司於96年6月30日從公開市場購入利率8%，面額$2.000.000之公司債，成本$1.845.000(函各項費用)，每年6越30日及12月31日各付息一次，市場利率10%，以利息法攤銷折價，96年底債 ..

訪客只能看到部份內容，免費 加入會員 或由臉書 Google 可以看到全部內容

                         利息收入(利率=5%)         現金(利率=4%)          折價                 帳面價值    
96/06/30                                                                                                                  1,845,000
96/12/31                     92,250                         80,000                 12,250             1,857,250
97//06/30                    92,863                         80,000                 12,863             1,870,113
97/12/31                     93,506                         80,000                 13,506             1,883,619
98/06/30                     94,181                         80,000                 14,181             1,897,800

 (1)                                                                                 交易目的                                                                                            
96/06/30購買                 借:交易目的金融資產-公司債                  1,845,000                  
                                              貸:現金                                                                    1,845,000
96/12/31利息收入         借:現金                                                             80,000 
                                              貸:利息收入                                                                  80,000    
96/12/31期末評價         借:交易目的金融資產-公司債                        55,000→1,900,000-1,845,000
                                              貸:金融資產評價利益                                                  55,000                              
97/06/30利息收入         借:現金                                                              80,000 
                                              貸:利息收入                                                                  80,000 
97/12/31利息收入         借:現金                                                              80,000 
                                              貸:利息收入                                                                  80,000       
97/12/31期末評價         借:交易目的金融資產-公司債                         50,000→1,950,000-1,900,000
                                              貸:金融資產評價利益                                             50,000
98/06/30利息收入         借:現金                                                              80,000 
                                              貸:利息收入                                                                  80,000   
98/06/30出售                 借:金融資產評價損失                                      48,000→1,950,000-1,902,000
                                             貸: 交易目的金融資產-公司債                                    48,000
                                         借:現金                                                        1,900,500→1,902,000-1,500
                                               出售金融資產損失                                       1,500
                                                貸:交易目的金融資產-公司債                             1,902,000
                                                                                                    
 (2)                                                                                備供出售                                                
96/06/30購買                借:備供出售金融資產-公司債                   1,845,000                  
                                              貸:現金                                                                     1,845,000
96/12/31利息收入         借:現金                                                             80,000→2,000,000x4%
                                              備供出售金融資產-公司債                        12,250     
                                              貸:利息收入                                                                   92,250→1,845,000x5%
96/12/31期末評價       借:備供出售金融資產-公司債                          42,750→1,900,000-1,857,250 
                                              貸:金融資產未實現損益                                               42,750
說明:備供出售金融資產帳面價值=1,845,000+12,250=1,857,250
97/06/30利息收入         借:現金                                                             80,000
                                              備供出售金融資產-公司債                        12,863       
                                              貸:利息收入                                                                    92,863→1,857,250x5%
97/12/31利息收入        借:現金                                                               80,000
                                              備供出售金融資產-公司債                         13,506         
                                              貸:利息收入                                                                    93,506→1,870,113x5%
97/12/31期末評價         借:備供出售金融資產-公司債                          23,631→1,950,000-1,926,369 
                                              貸:金融資產未實現利益                                                 23,631 
說明:備供出售金融資產帳面資產=1,900,000+12,863 +13,506=1,926,369
98/06/30利息收入        借:現金                                                               80,000
                                              備供出售金融資產-公司債                         14,181         
                                              貸:利息收入                                                                     94,181→1,883,619x5%
98/06/30出售                借:金融資產評價損失                                        62,181→1,964,181-1,902,000
                                             貸: 交易目的金融資產-公司債                                        62,181
說明:備供出售金融資產帳面資產=1,950,000+14,181 =1,964,181                 
                                         借:現金                                                          1,900,500→1,902,000-1,500 
                                               金融資產未實現利益                                     4,200
                                                貸:持有至到期日金融資產-公司債                        1,902,000
                                                     出售金融資產利益                                                     2,700
說明:金融資產未實現利益=42,750+ 23,631 -62,181


 (3)                                                                    持有至到期日                                          
96/06/30購買                借:持有至到期日金融資產-公司債             1,845,000                 
                                              貸:現金                                                                        1,845,000
96/12/31利息收入         借:現金                                                               80,000→2,000,000x4% 
                                              持有至到期日金融資產-公司債                  12,250 
                                              貸:利息收入                                                                    92,250→1,845,000x5%          
96/12/31期末評價                    無

97/06/30利息收入         借:現金                                                               80,000
                                              持有至到期日金融資產-公司債                  12,863       
                                              貸:利息收入                                                                    92,863→1,857,250x5%
97/12/31利息收入         借:現金                                                               80,000
                                              持有至到期日金融資產-公司債                 13,506     
                                              貸:利息收入                                                                    93,506→1,870,113x5%
97/12/31期末評價                     無

98/06/30利息收入        借:現金                                                                 80,000
                                              持有至到期日金融資產-公司債                   14,181
                                              貸:利息收入                                                                     94,181→1,883,619x5%
98/06/30出售                  借:現金                                                          1,900,500→1,902,000-1,500 
                                                貸:持有至到期日金融資產-公司債                         1,897,800
                                                      出售金融資產利益                                                      2,700