40.甲公司 X3年1月1日以$4,783,526 售出票面金額$5,000,000，五年期、票面利率 4%公司債，發行時市場利率5%，利息於每年1月1日支付利息一次。公司債折（溢）價採有效利率法攤銷

問題詳情

40.甲公司 X3年1月1日以$4,783,526 售出票面金額$5,000,000，五年期、票面利率 4%公司債，發行時市場利率5%，利息於每年1月1日支付利息一次。公司債折（溢）價採有效利率法攤銷。若債券於X4年 1 月1日於支付利息後，按面額 98 償還流通在外債券一半，請問X4年1月1日贖回債券之損益為何？
(A)損失$36,590
(B)利益$36,590
(C)損失$38,649
(D)損失$77,298

參考答案

答案：C
難度：簡單0.767
書單：沒有書單，新增

用户評論

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)

【Fighting】評論

X4/1/1付息後價值=4,783,526+(4,783,526x5%)-(5,000,000x4%)=4,822,702 售出半數價值=4,822,720÷2=2,411,351 購回現金=5,000,000x1/2x0.98=2,450,000 購回損失=2,411,351-2,450,000=(38,649)