【用戶】邱筑
【年級】小一下
【評論內容】現值=到期值$1,300,000÷(1+公平利率4%×期間12/12)=$1,250,000X 3/4/1借:現 金 $1,250,000 應付票據折價 50,000 貸:應付票據 $1,300,000X 3/12/31借:利息費用 $37,500 (期初現值$1,250,000×4%×9/12) 貸:應付票據折價$37,500應付票據折價=$50,000-$37,500=$12,500利息費用=$37,500應付票據=$1,300,000流動負債=$1,300,000-$12,500=$1,287,500