今年中兴会研中会第2题，我有疑问，想请各位高手帮忙： On 2 January 2008, Bonnie Finance Corporation purchased a new 5-year debt instrument at its fair value plus transaction costs at $8,000. The principle amount of the instrument was $10,000, and the instrument carried fixed interest of 4.75% that would be paid annually. The effective interest rate as estimated was 10.03%. Bonnie Finance Corporation classified this financial asset as "Loan and Receivable". The issuer of the instrument had an option to prepay the instrument and that no penalty would be charged for prepayment. At inception, Bonnie expected the issuer not to exercise this option, and there is no incurred credit loss. At the beginning of 2009 Bonnie Finance Corporation revised its expectation and estimated that the issuer of the 5-year debt instrument would repay 40% of the amount of the instrument at the end of 2009. Instructions Prepare all necessary journal entries for 2009 on the books of Bonnie Finance Corporation. 想请问：这题是不是用类似债券折价的利息摊销法做？关於购买公司修改预估的部份 要如何处理呢？ 烦请各位高手解答此题作法 谢谢大家 感激不尽~~ --

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