作者willie1987 (威力是也)
看板Accounting
标题[问题] 一题债务整理
时间Sat Jan 9 00:22:36 2010
S.Co.is having financial diffculty and therefore has asked B.National Bank to
restructure its $3 million note outstanding.The present note has 3 years rema-
ining and pays a current rate of interest of 10%.The present market rate for a
loan of this nature is 12%.The note was issused at its face value.
Instructions
Prepare the journal entry that S.and B.National Bank would make for each of
these restructurings.
1.B.National Bank agrees to modify the terms of the note.indicating that S.
dose not have to pay any interest on the note over the 3-year period.
答案: S.Co.:不作分录
B.National Bank: 坏帐费用 746040
备抵坏帐 746040
我的问题是债权人的分录...我的算法是:3000000-3000000*p3.10% = 746056
跟答案差了16...我不知道为什麽...是解答错了还是我哪算错了!?
有请高手指导了拜托了感恩!!!
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◆ From: 123.0.214.103
1F：→ namdoogmi:16是小数点问题吧，不用在意 01/09 00:35
2F：→ willie1987:所以我没错吧!? 01/09 00:37