某公司于96年6月30日从公开市场购入利率8%，面额$2.000.000之公司债，成本$1.845.000(函各项费用)，每年6越30日及12月31日各付息一次，市场利率10%，以利息法摊销折价，96年底债 ..

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                         利息收入(利率=5%)         现金(利率=4%)          折价                 帐面价值    
96/06/30                                                                                                                  1,845,000
96/12/31                     92,250                         80,000                 12,250             1,857,250
97//06/30                    92,863                         80,000                 12,863             1,870,113
97/12/31                     93,506                         80,000                 13,506             1,883,619
98/06/30                     94,181                         80,000                 14,181             1,897,800

 (1)                                                                                 交易目的                                                                                            
96/06/30购买                 借:交易目的金融资产-公司债                  1,845,000                  
                                              贷:现金                                                                    1,845,000
96/12/31利息收入         借:现金                                                             80,000 
                                              贷:利息收入                                                                  80,000    
96/12/31期末评价         借:交易目的金融资产-公司债                        55,000→1,900,000-1,845,000
                                              贷:金融资产评价利益                                                  55,000                              
97/06/30利息收入         借:现金                                                              80,000 
                                              贷:利息收入                                                                  80,000 
97/12/31利息收入         借:现金                                                              80,000 
                                              贷:利息收入                                                                  80,000       
97/12/31期末评价         借:交易目的金融资产-公司债                         50,000→1,950,000-1,900,000
                                              贷:金融资产评价利益                                             50,000
98/06/30利息收入         借:现金                                                              80,000 
                                              贷:利息收入                                                                  80,000   
98/06/30出售                 借:金融资产评价损失                                      48,000→1,950,000-1,902,000
                                             贷: 交易目的金融资产-公司债                                    48,000
                                         借:现金                                                        1,900,500→1,902,000-1,500
                                               出售金融资产损失                                       1,500
                                                贷:交易目的金融资产-公司债                             1,902,000
                                                                                                    
 (2)                                                                                备供出售                                                
96/06/30购买                借:备供出售金融资产-公司债                   1,845,000                  
                                              贷:现金                                                                     1,845,000
96/12/31利息收入         借:现金                                                             80,000→2,000,000x4%
                                              备供出售金融资产-公司债                        12,250     
                                              贷:利息收入                                                                   92,250→1,845,000x5%
96/12/31期末评价       借:备供出售金融资产-公司债                          42,750→1,900,000-1,857,250 
                                              贷:金融资产未实现损益                                               42,750
说明:备供出售金融资产帐面价值=1,845,000+12,250=1,857,250
97/06/30利息收入         借:现金                                                             80,000
                                              备供出售金融资产-公司债                        12,863       
                                              贷:利息收入                                                                    92,863→1,857,250x5%
97/12/31利息收入        借:现金                                                               80,000
                                              备供出售金融资产-公司债                         13,506         
                                              贷:利息收入                                                                    93,506→1,870,113x5%
97/12/31期末评价         借:备供出售金融资产-公司债                          23,631→1,950,000-1,926,369 
                                              贷:金融资产未实现利益                                                 23,631 
说明:备供出售金融资产帐面资产=1,900,000+12,863 +13,506=1,926,369
98/06/30利息收入        借:现金                                                               80,000
                                              备供出售金融资产-公司债                         14,181         
                                              贷:利息收入                                                                     94,181→1,883,619x5%
98/06/30出售                借:金融资产评价损失                                        62,181→1,964,181-1,902,000
                                             贷: 交易目的金融资产-公司债                                        62,181
说明:备供出售金融资产帐面资产=1,950,000+14,181 =1,964,181                 
                                         借:现金                                                          1,900,500→1,902,000-1,500 
                                               金融资产未实现利益                                     4,200
                                                贷:持有至到期日金融资产-公司债                        1,902,000
                                                     出售金融资产利益                                                     2,700
说明:金融资产未实现利益=42,750+ 23,631 -62,181


 (3)                                                                    持有至到期日                                          
96/06/30购买                借:持有至到期日金融资产-公司债             1,845,000                 
                                              贷:现金                                                                        1,845,000
96/12/31利息收入         借:现金                                                               80,000→2,000,000x4% 
                                              持有至到期日金融资产-公司债                  12,250 
                                              贷:利息收入                                                                    92,250→1,845,000x5%          
96/12/31期末评价                    无

97/06/30利息收入         借:现金                                                               80,000
                                              持有至到期日金融资产-公司债                  12,863       
                                              贷:利息收入                                                                    92,863→1,857,250x5%
97/12/31利息收入         借:现金                                                               80,000
                                              持有至到期日金融资产-公司债                 13,506     
                                              贷:利息收入                                                                    93,506→1,870,113x5%
97/12/31期末评价                     无

98/06/30利息收入        借:现金                                                                 80,000
                                              持有至到期日金融资产-公司债                   14,181
                                              贷:利息收入                                                                     94,181→1,883,619x5%
98/06/30出售                  借:现金                                                          1,900,500→1,902,000-1,500 
                                                贷:持有至到期日金融资产-公司债                         1,897,800
                                                      出售金融资产利益                                                      2,700