问题已解决
老師寫(xiě)一下計(jì)算過(guò)程,講解一下思路吧
FAILED


你好
出售后還剩余的債券的面值=500000*0.8=400000,利息調(diào)整為3200*0.8=2560元,到了2019年12月31日該債權(quán)已經(jīng)到期,故需要把利息調(diào)整全部攤銷(xiāo),所以投資收益=400000*0.05+2560=22560元
2022 10/26 09:38

84784994 

2022 10/26 09:44
老師寫(xiě)一下分錄吧
泡泡醬老師 

2022 10/26 10:23
借:債權(quán)投資-利息調(diào)整? 2560
? ? ? 應(yīng)收利息? ?20000
貸:投資收益? 22560

84784994 

2022 10/26 11:14
老師寫(xiě)一下題目涉及的所有的分錄吧,不是只寫(xiě)最后利息調(diào)整的分錄
泡泡醬老師 

2022 10/26 11:20
因?yàn)轭}目里面沒(méi)有給出實(shí)際利率,所以所有的分錄可能沒(méi)法寫(xiě)出來(lái),我給你寫(xiě)個(gè)大概的樣子:
購(gòu)入時(shí):
借:債權(quán)投資-面值
貸:銀行存款
? ? 債權(quán)投資-利息調(diào)整
每年計(jì)提利息
借:應(yīng)收利息
債權(quán)投資-利息調(diào)整
貸:投資收益
收到利息:
借:銀行存款
貸:應(yīng)收利息
出售部分債券:
借:銀行存款
債權(quán)投資-利息調(diào)整
貸:債權(quán)投資-面值
投資收益

84784994 

2022 10/26 11:30
謝謝老師,,,
泡泡醬老師 

2022 10/26 11:39
沒(méi)事,后續(xù)有什么問(wèn)題可以繼續(xù)提問(wèn),希望能給一個(gè)5分好評(píng)
