今年中興會研中會第2題，我有疑問，想請各位高手幫忙： 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. 想請問：這題是不是用類似債券折價的利息攤銷法做？關於購買公司修改預估的部份 要如何處理呢？ 煩請各位高手解答此題作法 謝謝大家 感激不盡~~ --

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