# 能解救我一下嗎!?拜託! 初級會計學的題目 應付公司債..等

1. On July 1, 2006, Mill Company issued \$1,000,000 face value, 8%, 10-year bonds. This price resulted

in an effective-interest rate of 6% on the bonds. Mill uses the effective-interest method to amortize

bond premium or discount. The bonds pay semiannual interest on each July 1 and January 1.

Instructions： (Round all computations to the nearest dollar) （18％）

(1) Prepare the journal entries to record the following transactions.

a. The issuance of the bonds on July 1, 2006.

b. The accrual of interest and the amortization of the premium or discount on December 31, 2006.

c. The payment of interest and the amortization of the premium or discount on July 1, 2007, assuming

no accrual of interest on June 30.

d. The accrual of interest and the amortization of the premium or discount on December 31, 2007.

(2) Show the proper balance sheet presentation for the liability for bonds payable on the December 31,

2007, balance sheet.

(3) Provide the answers to the following questions：

a. What amount of interest expense is reported for 2007?

b. Would the bond interest expense reported in 2007 be the same as, greater than, or less than the

amount that would be reported if the straight-line method of amortization were used?

c. Determine the total cost of borrowing over the life of the bond.

d. Would the total bond interest expense be greater than, the same as, or less than the total interest

expense if the straight-line method of amortization were used?

Present value of 1 Present value of an ordinary annuity of 1

10 periods at 4% =0.675564 10 periods at 4% =8.110896

10 periods at 6% =0.558395 10 periods at 6% =7.360087

10 periods at 8% =0.463193 10 periods at 8% =6.710081

20 periods at 2% =0.672971 20 periods at 2% =16.351433

20 periods at 3%= 0.553676 20 periods at 3% =14.877475

20 periods at 4%= 0.456387 20 periods at 4% =13.590326

Rating
• 丁子
Lv 7
9 years ago

(1)A. 2006/7/1發行

\$1,000,000*0.553676+\$1,000,000*4%*14.877475=\$1,148,775

借：現　　金　\$1,148,775

貸：應付公司債\$1,000,000

公司債溢價 148,775

B. 2006/12/31應付利息和攤銷

借：利息費用　　\$34,463 (\$1,148,775*3%)

公司債溢價 5,537

貸：應付利息　\$40,000 (\$1,000,000*4%)

C. 2007/7/1付息和攤銷

借：利息費用　　\$34,297 [(\$1,148,775-\$5,537)*3%]

公司債溢價 5,703

貸：現　　金　\$40,000 (\$1,000,000*4%)

D. 2007/12/31應付利息和攤銷借：利息費用　　\$34,126 [(\$1,148,775-\$5,537-\$5,703)*3%]

公司債溢價 5,874

貸：應付利息　\$40,000 (\$1,000,000*4%)

(2) 2007/12/31資產負債表之表達應付公司債　　\$1,000,000

加：公司債溢價 131,661 \$1,131,661

(3)A.2007年利息費用=\$34,297+\$34,126=\$68,423

B.溢價攤銷=148,775/20=\$7,439

利息費用=(\$40,000-\$7,439)*2=\$65,122

※2007年利息法攤銷的利息費用大於直線法攤銷的利息費用

C.溢價發行

利息法每期付現利息相同，帳面價值遞減至面額，利息費用遞減

直線法每期付現利息相同，帳面價值遞減至面額，利息費用相同

D.利息法攤銷的利息費用總額等於直線法攤銷的利息費用總額

股利分配給全部參加特別股或部分參加到X%

全部參加：當普通股與特別股都分配基本股利後，還可與普通股繼續分完剩餘股利

部分參加到X%：當普通股與特別股都分配基本股利後，還可分配股利，最多分配至X%

資產交換換入資產價值到底以什麼入帳

一、具有商業實質　（一）認列處分(交換)損益，列為營業外損益。　（二）處分損益=換出資產公平市價-換出資產帳面價值　（三）新資產成本=換入資產之公平價值二、缺乏商業實質或均無公平市價　（一）不認列處分(交換)損益。　（二）新資產成本=換出資產之帳面價值-收現數+付現數

Source(s): 請參考！
• Anonymous
6 years ago

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