每日一练F3 答案回复可见
<br/>At 30 June 2002 a company had $1m 8% loan notes in issue, interest being paid half-yearly on 30 June and<br/>31 December.<br/><br/>On 30 September 2002 the company redeemed $250,000 of these loan notes at par, paying interest due to that<br/>date.<br/><br/>On 1 April 2003 the company issued $500,000 7% loan notes, interest payable half-yearly on 31 March and<br/>30 September.<br/><br/>What figure should appear in the company’s income statement for interest payable in the year ended 30 June<br/>2003?<br/><br/>A $88,750<br/>B $82,500<br/>C $65,000<br/>D $73,750.<br/><br/>D<br/>A $80,000 + 7% x $500,000 x 3/12<br/>B As D but including 7% x $500,000 x 6/12 instead of 3/12<br/>C As D but excluding 7% x $500,000 x 3/12<br/>D 8% x $1m x 3/12 + 8% x $750,000 x 9/12 + 7% x $500,000 x 3/12 ? a d D <p>?</p> ？ ？ A thks 10s页:
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