【用戶】林真水
【年級】國三上
【評論內容】X1年底付息之現值=($1,000,000*8%)/(1+10%)=$72,727X2年底付息並還本之現值=($250,000+$1,000,000*8%)/(1+10%)^2=$272,727X3年底付息並還本之現值=($250,000+$750,000*8%)/(1+10%)^3=$232,908X4年底付息並還本之現值=($250,000+$500,000*8%)/(1+10%)^4=$198,074X5年底付息並還本之現值=($250,000+$250,000*8%)/(1+10%)^5=$167,649發行價格=$72,727+$272,727+$232,908+$198,074+$167,649=$944,085X1/1/1發行 現 金 $ 944,085 應付公司債折價 55,915 應付公司債 $1,000,000X1/12/31付息 利息費用 $94,409 ($944,085*10%) 現 金 $80,000 ($1,000,000*8%) 應付公司債折價 14,409 帳面金額=$944,085...