[考題] 103一銀會計
企業提前贖回公司債,若是在市場利率較發行當時市場利率為高時,收回公司債常會產生?
1.收回損失 2.收回利益 3.無損益 4.不一定 答案是2。 如果公司以當時收回時之市場利率贖回公司債,那當然會有利益,但是另外再想到如果公司提前贖回的部分“贖回時付出的金額比贖回後的帳面價值高?那不是有損失嗎?? 這樣不需要以贖回價格來分別判斷是否為收回利益或收回損失? 謝謝解答><
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