持有值=$60,000×(1+8%×1/12)=$60,400
到期值=$60,000×(1+8%×6/12)=$62,400
貼現值=$62,400×(1-9%×5/12)=$60,060
貼現損失=$60,400-$60,060=$340
49. 大有公司因銷貨而於 6 月 1 日收到六個月期本票乙紙,面額$60,00..-阿摩線上測驗