問題詳情
1 大發公司於 2010 年 6 月 1 日向臺灣銀行借款$100,000,簽發一張票面利率 8%,票面額$100,000,3 年到期之應付票據,利息每年 6 月 1 日支付,本金則於到期時償付。大發公司會計年度為曆年制。試問:大發公司有關該借款產生之應付利息及應付票據科目在 2012 年 12 月 31 日財務狀況表上應該如何報導?
(A)同時列為非流動負債
(B)同時列為流動負債
(C)應付利息列為流動負債,應付票據列為非流動負債
(D)應付利息不用認列,應付票據列為非流動負債
(A)同時列為非流動負債
(B)同時列為流動負債
(C)應付利息列為流動負債,應付票據列為非流動負債
(D)應付利息不用認列,應付票據列為非流動負債
參考答案
答案:B
難度:適中0.638889
統計:A(0),B(23),C(10),D(1),E(0)
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