【評論主題】31.宇恆公司收到一張一年期，年利率 8%，面額$100,000 之票據，持有 9 個月後向銀行貼現，貼現率為 10%，則票據貼現所得金額為何？(A)$100,000 (B)$102,200 (C)$

【評論內容】100,000(1+8%)=108,000108,000x10%x3/12=2,700