Question

J

想請問這兩題月份要從哪裡開始算？謝謝

On 1/10/2020, Asfalisi Insurance Limited entered into an insurance contract with a customer who
paid the annual premium of $240,000 on that date.
State the dollar amount Asfalisi Insurance Ltd would report as revenue for the year ended 30 June
2021.
Question 33
1 pts
On 28 February 2021, Esoda Ltd invested $550,000 in a 2-year fixed term deposit earning 3% p.a.
Interest is paid quarterly and Esoda Ltd received the interest it was due on 31 May 2021.
Calculate, to the nearest whole dollar, the amount of accrued revenue Esoda Ltd would recognise
at 30 June 2021.

會計

Answer 1

線上上課都在線

10/2020
11/2020
12/2020
1/2021
2/2021
3/2021
4/2021
5/2021
6/2021
total:9 months
...Ltd would report $(9/12)*240,000 as revenue for the year ended 30 June 2021.

3% p.a. Interest is paid quarterly
=>0.75% per season
Esoda Ltd would get their another 0.75% Interest on 31 August 2021.
1 June 2021~31 August 2021=30+31+31=92 days

answer=$550,000*(1+0.75%)*[0.75%*(30/92)]
大概這樣，練了下英文

J

謝謝解答 不過第二題好像有點不一樣？

線上上課都在線

accrued interest 應計「利息」，不含本金一般日數比計算
分步驟說明
$550,000--訂金
*(1+0.75%) --31 May 2021 領到的$（含本金）
*0.75% --原本31 August 2021會領的利息（因為複利）
*(30/92)--日數比

J

了解 可是上面沒有提到31 August?

線上上課都在線

一季一息
6/30在兩次計息中間
31 August是31 May 後推三個月（一季）後得出的原定計息日
但在計息前，若銀行單方面要求解約，須付應計利息（accrued interest）
應計利息是最近期要領利息*距上次利息的天數對一期天數的比值