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USCPA 過去問 Bond

代表的な問題!
 
 
On January 1, a company issued a $50,000 face value, 8% five-year bond for $46,139 that will yield 10%. Interest is payable on June 30 and December 31. What is the bond carrying amount on December 31 of the current year?
  • $46,139
  • $46,446
  • $46,768
  • $47,106

 

一回の支払いが半年であることに注意。全部1/2する。

Yr 1 

Interest payable = 50000 x 8% x 1/2 = 2000

Interest expense = 46139 x 10% x 1/2 = 2307 

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Net: 307 ( 1st amortization)

 

Yr 2 

Interest payable = 50000 x 8% x 1/2 = 2000

Interest expense = (46139+307) x 10% x 1/2 = 2322 

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Net: 322

 

Yr 2 Final Carrying value after amortization:

46139 + 307 + 322 = 46769 (選択肢は46768)