利息=1000000x6%x6/12=30000
6/30折價=958417x7%x6/12-30000=3545
12/31折價=(958417+3545)x7%x6/12-30000=3669
帳面=958417+3545+3669=965631
Coupon rate 票面利率 /
用以決定借款者支付利息以及投資者收到利息之金額的利率
A coupon rate is the yield paid by a fixed income security, which is the annual coupon payments divided by the bond's face or par value.
10 甲公司於 100 年 12 月 31 日以$958,417 購買乙公司所發..-阿摩線上測驗