[考題] 台企銀會計
甲公司99/4/1收到一張乙公司7%,6個月期之本票1000000
甲公司於99/6/1向銀行貼現,貼現率9%,則甲公司在貼現時應認列多少利息收入(費用)?
A)利息收入3950
B)利息費用3950
C)利息收入5950
D)利息費用5950
請問一下這題該如何解呢?
以往題目都是求貼現可得金額跟貼現損失!
但本題是用總額法或淨額法去算的嗎?
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