保稅公司98年1月1日支付$104.917購入三年期公債，手續費0.75%，面值$100.000，票面利率14%，每年6/30及12/31付息，發行時有效利率為12%，98年底該債 ..

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                    現金(利率=7%)         利息收入(利率=6%)           溢價          帳面價值
98/01/01                                                                                                         105,704
98/06/30             7,000                              6,342                       658           105,046     
98/12/31             7,000                              6,303                       697           104,349
99/06/30             7,000                              6,261                       739           103,610


(1) 交易目的
98/01/01購買
 借:交易目的金融資產-公司債               104,917 
      手續費                                                        787→104,917x0.75% 
      貸:現金                                                              105,704
98/06/30利息收入
借:現金                                                       7,000→100,000x7%
      貸:利息收入                                                          7,000
98/12/31利息收入
借:現金                                                       7,000
      貸:利息收入                                                          7,000
98/12/31期末評價
借:金融資產評價損失                                  917→104,917- 104,000 
     貸:交易目的金融資產-公司債                                 917
99/06/30利息收入
借:現金                                                       7,000
      貸:利息收入                                                          7,000   
99/07/01出售
借:金融資產評價損失                               2,000→104,000- 102,000
     貸:交易目的金融資產-公司債                               2,000
借:現金                                                  101,235→102,000-765 
     出售金融資產損失                                  765
      貸:交易目的金融資產-公司債                          102,000

(2) 備供出售
98/01/01購買
借:備供出售金融資產- 公司債             105,704→104,917+787 
     貸:現金                                                                 105,704
98/06/30利息收入
借:現金                                                       7,000→100,000x7%  
     貸:備供出售金融資產-公司債                                    658
          利息收入                                                              6,342→105,704x6%
98/12/31利息收入
借:現金                                                       7,000→100,000x7%
     貸:備供出售金融資產-公司債                                    697
          利息收入                                                              6,303→105,046x6%
98/12/31期末評價
借:金融資產未實現損失                              349→104,349 -104,000
      貸:備供出售金融資產-公司債                                   349
計算:備供出售金融資產帳面價值=105,704-658- 697= 104,349
99/06/30利息收入
借:現金現金                                                       7,000→100,000x7%
     貸:備供出售金融資產-公司債                                     739 
          利息收入                                                               6,261→104,349x6%  
99/07/01出售
借:金融資產未實現損失                                   1,610→103,610-102,000
     貸:備供出售金融資產-公司債                                 1,610
計算:備供出售金融資產帳面價值=104,349-739= 103,610
借:現金                                                           101,235→102,000-765 
      出售金融資產損失                                      2,724
      貸:金融資產未實現損失                                          1,959→1,610+349 
           備供出售金融資產-公司債                            102,000

(3) 持有至到期日
98/01/01購買
借:持有至到期日金融資產-公司債              105,704→104,917+787 
     貸:現金                                                                     105,704
98/06/30利息收入
借:現金                                                               7,000→100,000x7%
      貸:持有至到期日金融資產-公司債                               658
           利息收入                                                                 6,342→105,704x6%
98/12/31利息收入
借:現金                                                                7,000→100,000x7%
     貸:持有至到期日金融資產-公司債                               697
          利息收入                                                                 6,303→105,046x6%
98/12/31期末評價

無

99/06/30利息收入
借:現金                                                                  7,000→100,000x7%
     貸:持有至到期日金融資產-公司債                              739 
          利息收入                                                                 6,261→104,349x6%  
99/07/01出售
借:現金                                                              101,235→102,000-765 
      出售金融資產損失                                                                765
      貸:持有至到期日金融資產-公司債                              102,000