保税公司98年1月1日支付$104.917购入三年期公债，手续费0.75%，面值$100.000，票面利率14%，每年6/30及12/31付息，发行时有效利率为12%，98年底该债 ..

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                    现金(利率=7%)         利息收入(利率=6%)           溢价          帐面价值
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购买
 借:交易目的金融资产-公司债               104,917 
      手续费                                                        787→104,917x0.75% 
      贷:现金                                                              105,704
98/06/30利息收入
借:现金                                                       7,000→100,000x7%
      贷:利息收入                                                          7,000
98/12/31利息收入
借:现金                                                       7,000
      贷:利息收入                                                          7,000
98/12/31期末评价
借:金融资产评价损失                                  917→104,917- 104,000 
     贷:交易目的金融资产-公司债                                 917
99/06/30利息收入
借:现金                                                       7,000
      贷:利息收入                                                          7,000   
99/07/01出售
借:金融资产评价损失                               2,000→104,000- 102,000
     贷:交易目的金融资产-公司债                               2,000
借:现金                                                  101,235→102,000-765 
     出售金融资产损失                                  765
      贷:交易目的金融资产-公司债                          102,000

(2) 备供出售
98/01/01购买
借:备供出售金融资产- 公司债             105,704→104,917+787 
     贷:现金                                                                 105,704
98/06/30利息收入
借:现金                                                       7,000→100,000x7%  
     贷:备供出售金融资产-公司债                                    658
          利息收入                                                              6,342→105,704x6%
98/12/31利息收入
借:现金                                                       7,000→100,000x7%
     贷:备供出售金融资产-公司债                                    697
          利息收入                                                              6,303→105,046x6%
98/12/31期末评价
借:金融资产未实现损失                              349→104,349 -104,000
      贷:备供出售金融资产-公司债                                   349
计算:备供出售金融资产帐面价值=105,704-658- 697= 104,349
99/06/30利息收入
借:现金现金                                                       7,000→100,000x7%
     贷:备供出售金融资产-公司债                                     739 
          利息收入                                                               6,261→104,349x6%  
99/07/01出售
借:金融资产未实现损失                                   1,610→103,610-102,000
     贷:备供出售金融资产-公司债                                 1,610
计算:备供出售金融资产帐面价值=104,349-739= 103,610
借:现金                                                           101,235→102,000-765 
      出售金融资产损失                                      2,724
      贷:金融资产未实现损失                                          1,959→1,610+349 
           备供出售金融资产-公司债                            102,000

(3) 持有至到期日
98/01/01购买
借:持有至到期日金融资产-公司债              105,704→104,917+787 
     贷:现金                                                                     105,704
98/06/30利息收入
借:现金                                                               7,000→100,000x7%
      贷:持有至到期日金融资产-公司债                               658
           利息收入                                                                 6,342→105,704x6%
98/12/31利息收入
借:现金                                                                7,000→100,000x7%
     贷:持有至到期日金融资产-公司债                               697
          利息收入                                                                 6,303→105,046x6%
98/12/31期末评价

无

99/06/30利息收入
借:现金                                                                  7,000→100,000x7%
     贷:持有至到期日金融资产-公司债                              739 
          利息收入                                                                 6,261→104,349x6%  
99/07/01出售
借:现金                                                              101,235→102,000-765 
      出售金融资产损失                                                                765
      贷:持有至到期日金融资产-公司债                              102,000