[問題] 關於應收利息一題
On Jan.1 2006.A Co. sold a machine and received as consideration a $500000 8%
note.The note pays semiannual interest on Jan.1 and July 1.The effective inte-
rest rate an and fair value for this note are 10% and $461500.respectively.
Effective interest rate method is use to amiortize discounts.In its Dec.31
2008.balance sheet.A Co.should report interest receivable of
(A)$20000 (B)$23075 (C)$23560 (D)$46765
答案:(A)...這題我算不出來...有勞各位高手了!!! 拜託了感恩!!!
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