第五章 持有至到期投資與長期股權投資 (P120例5)

P120例5-72001.1.1購入借：持有至到期投資—面值800000初始投資成本貸：持有至到期投資—利息調(diào)整33698購入價766302銀行存款766302①2001.12.31收到利息、攤銷折價、確認投資收益票面利息=800000×5%=40000實際利息=766302×6=45978.12攤銷折價=45978.12-40000=5978.12攤余成本=766302+5978.12=772208.12借：應收利息40000實際利息持有至到期投資—利息調(diào)整5978.12貸：投資收益45978.12②2002.12.31收到利息、攤銷折價、確認投資收益實際利息=772208.12×6%=46336.81攤銷溢價=46336.81-40000=6336.81攤余成本=772208.12+6336.81=778616.93借：應收利息40000實際利息持有至到期投資—利息調(diào)整6336.81貸：投資收益46336.81③2003.12.31、④2004.12.31(略)⑤2005.12.31收到利息、攤銷折價、確認投資收益實際利息=792453.98×6%=47547.23攤銷溢價=47547.23-40000=7547.23攤余成本=792453.98+7547.23=80001.21借：應收利息40000實際利息持有至到期投資—利息調(diào)整7546.01貸：投資收益47546.01收回本金借：銀行存款800000貸：持有至到期投資—面值800000持有至到期投資—利息調(diào)整2001.1.1：336982001.12.31攤銷：5978.122002.12.31攤銷：6336.812003.12.31攤銷：6717.022004.12.31攤銷：7120.042005.12.31攤銷：7546.01P121例5-82001.1.1購入借：持有至到期投資—面值800000初始投資成本持有至到期投資—利息調(diào)整35617購入價35617貸：銀行存款835617①2001.12.31收到利息、攤銷溢價、確認投資收益票面利息=800000×5%=40000實際利息=835617×4%=33424.68攤銷溢價=40000-33424.68=6575.32攤余成本=835617-6575.32=829041.68借：應收利息40000實際利息貸：持有至到期投資—利息調(diào)整6575.32投資收益33424.68②2002.12.31收到利息、攤銷溢價、確認投資收益實際利息=829041.68×4%=33161.67攤銷溢價=40000-33161.67=6838.33攤余成本=829041.68-6838.33=822203.35借：應收利息40000實際利息貸：持有至到期投資—利息調(diào)整6838.33投資收益33161.67③2003.12.31、④2004.12.31(略)⑤2005.12.31收到利息、攤銷折價、確認投資收益實際利息=807695.14×4%=32307.81攤銷溢價=40000-32307.81=7692.19攤余成本=807695.14-7692.19=80002.95借：應收利息40000實際利息貸：持有至到期投資—利息調(diào)整7692.19投資收益32307.81收回本金借：銀行存款800000貸：持有至到期投資—面值800000持有至到期投資—利息調(diào)整2001.1.1：356172001.12.31攤銷：6575.322002.12.31攤銷：6838.332003.12.31攤銷：7111.872004.12.31攤銷：7396.34`2005.12.31攤銷：7695.14P122例5-92001.1.1購入借：持有至到期投資—面值800000初始投資成本貸：持有至到期投資—利息調(diào)整52740購入價747260銀行存款747260①2001.12.31計提利息、攤銷折價、確認投收益票面利息=800000×5%=40000實際利息=747260×6%=44835.6攤銷折價=44835.6-40000=4835.6攤余成本=747260+40000+4835.6=792035.6借：持有至到期投資—應計利息40000實際利息持有至到期投資—利息調(diào)整4835.6貸：投資收益44835.6②2002.12.31計提利息、攤銷折價、確認投資收益實際利息=792035.6×6%=47525.74攤銷折價=47525.74-40000=7525.74攤余成本=792035.6+40000+7525.74=839621.34借：持有至到期投資—應計利息40000實際利息持有至到期投資—利息調(diào)整7525.74貸：投資收益47525.74③2003.12.31、④2004.12.31(略)⑤2005.12.31計提利息、攤銷折價、確認投資收益實際利息=943398.53×6%=56603.91攤銷溢價=56603.91-40000=6603.91攤余成本=943398.53+40000+6603.91=1000002.45(面值800000+應計利息5×40000)借：持有至到期投資—應計利息40000實際利息