再一道会计题,精通的朋友请给予正确的答案,谢谢了!

2025-03-07 01:29:25
推荐回答(2个)
回答(1):

时间 应付利息 利息 摊销的利息调整 未摊的利息调整 年末摊余成本
2007 10432700
2008 600000 521635 78365 354335 103543335
2009 600000 517716.75 82283.25 272051.75 10272051.75
2010 600000 513602.59 86397.41 185654.34 10185654.34
2011 600000 509282.72 90717.28 94937.06 10094937.06
2012 600000 505062.94 94937.06 0 10000000
会计分录:
1、2007年12月31日债券发行
借:银行存款1043.27
贷:应付债券-面值1000
-利息调整43.27
2、2008年12月31日确认债券利息
借:财务费用52.1635
应付债券-利息调整7.8365
贷:应付利息60
3、2013年1月10日支付利息和面值
借:财务费用50.506294
应付债券-面值1000
-利息调整9.493706
贷:银行存款1060

回答(2):

。。。。。。。

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