问题已解决
按攤余成本和實(shí)際利率計(jì)算確定的利息收入,應(yīng)計(jì)入利息收入???不是應(yīng)該計(jì)入投資收益嗎
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您好,是的,這里答案不對(duì)
借:應(yīng)收利息 5=100*5%=票面金額*購買份數(shù)*票面利率
貸:投資收益 4.04=103*3.92%=購買金額*購買份數(shù)*實(shí)際利率
債權(quán)投資-利息調(diào)整 0.96=5-4.04=應(yīng)收利息-投資收益
實(shí)際收到利息收入分錄:
借:銀行存款 5
貸:應(yīng)收利息 5
2024 06/02 21:17
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