4. 分別按交易目的、備供出售及持有至到期日，三種分類，列市下列交易分錄。

  01/1/1 以現金$478.288購入一張公司債，面值$500.000，票面利率5%，每年底付息，5年後到期，有效利率6%。

01/12/31收取利息。

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 本題有暇疪發行價格與購買價不同
                     發行價格=500,000x(複利現值 5年,6%)+500,000x5%000x(年金現值 5年,6%)
                                     =500,000x0.74725817283+25,000x4.21236378546=478,938
                          利息收入(利率=6%)         現金(利率=5%)          折價                 帳面價值
01/01/01                                                                                                                    478,288
01/12/31                     28,697                         25,000                 3,697                 481,985
02/12/31                     28,919                         25,000                 3,919                 485,904 

                                                                               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         478,288                 
                                              貸:現金                                                                 478,288
01/12/31利息收入         借:現金                                                         25,000→500,000x5%
                                              持有至到期日金融資產-公司債              3,697   
                                              貸:利息收入                                                            28,697→478,288x6%        
01//12/31後續評價                    無

02/12/31利息收入         借:現金                                                         25,000
                                              持有至到期日金融資產-公司債              3,919       
                                              貸:利息收入                                                         28,919→481,985x6%
02/12/31後續評價                     無

03/01/01出售                  借:現金                                                      488,000→490,000-2,000
                                                貸:持有至到期日金融資產-公司債                    485,904
                                                      出售金融資產利益                                             2,096 

                                                                                  交易目的                     
01/01/01原始認列         借:交易目的金融資產-公司債                  478,288                 
                                              貸:現金                                                                 478,288
01/12/31利息收入         借:現金                                                         25,000 
                                              貸:利息收入                                                            25,000        
01//12/31後續評價        借:交易目的金融資產-公司債                      1,712→480,000-478,288
                                              貸:金融資產評價利益                                               1,712
02/12/31利息收入         借:現金                                                         25,000      
                                              貸:利息收入                                                             25,000
02/12/31後續評價         借:交易目的金融資產-公司債                    10,000→490,000-480,000
                                              貸:金融資產評價利益                                             10,000
03/01/01出售                  借:現金                                                      488,000→490,000-2,000
                                               出售金融資產損失                                   2,000
                                                貸:持有至到期日金融資產-公司債                    490,000 
                                                                                                   
                                                                                     備供出售                          
01/01/01原始認列         借:備供出售金融資產-公司債                  478,288                 
                                              貸:現金                                                                 478,288
01/12/31利息收入         借:現金                                                         25,000→500,000x5%
                                              備供出售金融資產-公司債                      3,697   
                                              貸:利息收入                                                            28,697→478,288x6%
01//12/31後續評價        借:金融資產未實現損失                                    1,985→481,985-480,000
                                              貸:備供出售金融資產-公司債                                 1,985
02/12/31利息收入         借:現金                                                         25,000
                                              備供出售金融資產-公司債                      3,919       
                                              貸:利息收入                                                            28,919→481,985x6%
02/12/31後續評價         借:備供出售金融資產-公司債                       6,081→490,000-483,919
                                              貸:金融資產未實現利益                                           6,081
                                   說明:備供出售金融資產帳面資產=480,000+3,919=483,919
03/01/01出售                  借:現金                                                      488,000→490,000-2,000
                                               金融資產未實現利益                               4,096
                                                貸:持有至到期日金融資產-公司債                    490,000
                                                     出售金融資產利益                                              2,096

我的答案更正一下,我複製貼上忘了改科目
 交易目的 出售時
     改為貸:交易目的金融資產-公司債
備供出售 出售時
    改為貸:備供出售金融資產-公司債