4. 分别按交易目的、备供出售及持有至到期日，三种分类，列市下列交易分录。

  01/1/1 以现金$478.288购入一张公司债，面值$500.000，票面利率5%，每年底付息，5年后到期，有效利率6%。

01/12/31收取利息。

    该公司 ..

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 本题有暇疪发行价格与购买价不同
                     发行价格=500,000x(复利现值 5年,6%)+500,000x5%000x(年金现值 5年,6%)
                                     =500,000x0.74725817283+25,000x4.21236378546=478,938
                          利息收入(利率=6%)         现金(利率=5%)          折价                 帐面价值
01/01/01                                                                                                                    478,288
01/12/31                     28,697                         25,000                 3,697                 481,985
02/12/31                     28,919                         25,000                 3,919                 485,904 

                                                                               持有至到期日                          
01/01/01原始认列         借:持有至到期日金融资产-公司债         478,288                 
                                              贷:现金                                                                 478,288
01/12/31利息收入         借:现金                                                         25,000→500,000x5%
                                              持有至到期日金融资产-公司债              3,697   
                                              贷:利息收入                                                            28,697→478,288x6%        
01//12/31后续评价                    无

02/12/31利息收入         借:现金                                                         25,000
                                              持有至到期日金融资产-公司债              3,919       
                                              贷:利息收入                                                         28,919→481,985x6%
02/12/31后续评价                     无

03/01/01出售                  借:现金                                                      488,000→490,000-2,000
                                                贷:持有至到期日金融资产-公司债                    485,904
                                                      出售金融资产利益                                             2,096 

                                                                                  交易目的                     
01/01/01原始认列         借:交易目的金融资产-公司债                  478,288                 
                                              贷:现金                                                                 478,288
01/12/31利息收入         借:现金                                                         25,000 
                                              贷:利息收入                                                            25,000        
01//12/31后续评价        借:交易目的金融资产-公司债                      1,712→480,000-478,288
                                              贷:金融资产评价利益                                               1,712
02/12/31利息收入         借:现金                                                         25,000      
                                              贷:利息收入                                                             25,000
02/12/31后续评价         借:交易目的金融资产-公司债                    10,000→490,000-480,000
                                              贷:金融资产评价利益                                             10,000
03/01/01出售                  借:现金                                                      488,000→490,000-2,000
                                               出售金融资产损失                                   2,000
                                                贷:持有至到期日金融资产-公司债                    490,000 
                                                                                                   
                                                                                     备供出售                          
01/01/01原始认列         借:备供出售金融资产-公司债                  478,288                 
                                              贷:现金                                                                 478,288
01/12/31利息收入         借:现金                                                         25,000→500,000x5%
                                              备供出售金融资产-公司债                      3,697   
                                              贷:利息收入                                                            28,697→478,288x6%
01//12/31后续评价        借:金融资产未实现损失                                    1,985→481,985-480,000
                                              贷:备供出售金融资产-公司债                                 1,985
02/12/31利息收入         借:现金                                                         25,000
                                              备供出售金融资产-公司债                      3,919       
                                              贷:利息收入                                                            28,919→481,985x6%
02/12/31后续评价         借:备供出售金融资产-公司债                       6,081→490,000-483,919
                                              贷:金融资产未实现利益                                           6,081
                                   说明:备供出售金融资产帐面资产=480,000+3,919=483,919
03/01/01出售                  借:现金                                                      488,000→490,000-2,000
                                               金融资产未实现利益                               4,096
                                                贷:持有至到期日金融资产-公司债                    490,000
                                                     出售金融资产利益                                              2,096

我的答案更正一下,我复制贴上忘了改科目
 交易目的 出售时
     改为贷:交易目的金融资产-公司债
备供出售 出售时
    改为贷:备供出售金融资产-公司债