嘉義公司於01年4月1日以$328.500價格，另付手續費$500自公開市場購入面值$300.000，票面利率7%之奇異公司公司公司債，市場利率5%，作為債卷投資，該債卷每年4越1日及10越1日各付息一次，五年期。01年終該債卷市價$303.000，02年7月1日以市價$313.500全數售出，另支付手續費$500。請依：(1)交易目的  (2)備供出售   (3)持有至到期日之債卷投資作有關分錄。


嘉義公司於01年4月1日以$328.500價格， ..

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                   現金(利率=3.5%)    利息收入(利率=2.5%)        溢價           帳面價值   
01/04/01                                                                                          329,000
01/10/01          10,500                      8,225                   2,275          326,725
02/04/01          10,500                      8,168                   2,332          324,393
02/10/01          10,500                      8,110                   2,390          322,003  

(1)                                                             交易目的                                    
01/01/01原始認列     借:交易目的金融資產-公司債       328,500
                                    手續費                                        500                  
                                    貸:現金                                             329,000
01/10/01利息收入      借:現金                                     10,500→300,000x3.5%  
                                     貸:利息收入                                        10,500 
01/12/31利息調整      借:應收利息                                 5,250→10,500x3/6
                                     貸: 利息收入                                         5,250
01//12/31期末評價     借:金融資產評價損失                   25,500→328,500-303,000
                                      貸:交易目的金融資產-公司債                 25,500
02//04/01利息收入     借:現金                                       10,500
                                     貸:應收利息                                          5,250
                                         利息收入                                           5,250 
02/07/01出售            借:應收利息                                  5,250→補提利息收入 
                                     貸:利息收入                                           5,250
                                 借:交易目的金融資產-公司債         10,500→313,500-303,000 
                                      貸:金融資產評價利益                            10,500 
                                 借:現金                                   318,250→313,500+5,250-500 
                                      出售金融資產損失                                     500 
                                      貸:交易目的金融資產-公司債               313,500  
                                          應收利息                                          5,250→出售時沖掉                
(2)                                                             備供出售                                    
01/04/01原始認列     借:備供出售金融資產- 公司債       329,000→328,500+500
                                    貸:現金                                             329,000
01/10/01利息收入     借:現金                                    10,500→300,000x3.5% 
                                    貸:備供出售金融資產-公司債                     2,275    
                                         利息收入                                           8,225→329,000x2.5%
01/12/31利息調整     借:應收利息                                 5,250
                                    貸:備供出售金融資產-公司債                     1,166
                                        利息收入                                            4,084→326,725x2.5%x3/6
01/12/31期末評價     借:金融資產未實現損失                 22,559→325,559-303,000 
                                    貸:備供出售金融資產-公司債                   22,559
                          計算:備供出售金融資產帳面價值=329,000-2,275-1,166= 325,559
02/04/01利息收入     借:現金                                      10,500                                   
                                    貸:備供出售金融資產-公司債                     1,166       
                                         利息收入                                           4,084
                                         應收利息                                           5,250
02/07/31出售           借:應收利息                                 5,250→補提利息收入
                                    貸:備供出售金融資產-公司債                     1,195
                                        利息收入                                            4,055→324,393x2.5%x3/6
                                借:金融資產未實現損失                  9,698→323,198-313,500 
                                    貸:備供出售金融資產-公司債                     9,698          
                            計算:備供出售金融資產帳面價值=325,559-1,166-1,195= 323,198
                                借:現金                                    318,250→313,500+5,250-500
                                     出售金融資產損失                   32,757
                                     貸:金融資產未實現損失                            32,257→22,559+9,698
                                         備供出售金融資產-公司債                   313,500                        
                                         應收利息                                             5,250→出售時沖掉

(3)                                                            持有至到期日                                    
01/01/01原始認列   借:持有至到期日金融資產-公司債    329,000→328,500+500
                                  貸:現金                                               329,000
01/10/01利息收入   借:現金                                        10,500→300,000x3.5% 
                                  貸:持有至到期日金融資產-公司債                 2,275    
                                      利息收入                                              8,225→329,000x2.5%        
01/12/31利息調整   借:應收利息                                    5,250
                                  貸:持有至到期日金融資產-公司債                 1,166
                                      利息收入                                              4,084→326,725x2.5%x3/6
01//12/31期末評價                    無

02/04/01利息收入   借:現金                                         10,500                                   
                                  貸:持有至到期日金融資產-公司債                 1,166       
                                      利息收入                                              4,084
                                      應收利息                                              5,250

02/07/01出售         借:應收利息                                     5,250→補提利息收入
                                  貸:持有至到期日金融資產-公司債                  1,195
                                      利息收入                                               4,055→324,393x2.5%x3/6
                              借:現金                                        318,250→313,500+5,250-500
                                  出售金融資產損失                        10,198
                                   貸:持有至到期日金融資產-公司債             323,198 
                                       應收利息                                              5,250