【用戶】Eva
【年級】國三下
【評論內容】此題有2種計算方式第一種畫表慢慢求:付現數(支付利息費用)5%利息費用4%攤銷數帳面價值x1/1/131,453631,453x1/7/1600,000*5%=30,000631,453*4%=25,25830,000-25,258=4,742631,453-4,742=626,711x1/12/2130,00025,0684,932621,779x2/7/130,00024,8715,129616,650x2/12/3130,00024,6665,334611,316x3/7/130,00024,4535,547605,769x3/12/3130,00024,2315,769600,000X3年利息費用=24,453+24,231=48,684第二種快速解:計算X3初帳面價值(公司債x3年底到期,且為半年付息一次,等於半年為一期,所以折2期):600,000*複利現值P2,4%*600,000*5%*年金現值A2,4%=611,316611,316-600,000=11,316(尚未攤銷完的溢價攤銷數)600,000*5%*2=60,000(x3年的總付...