應付債務帳面金額=$5,000,000到期票據+$300,000應付利息=$5,300,000抵償債務資產公允價值=$4,500,000設備+300,000現金=4,800,000債務整理損益=應付債務帳面金額-抵償債務資產公允價值 =5,300,000-4,800,000=500,000
9.甲公司於X5年底無法償還到期票據$5,000,000及應付利息$300,00..-阿摩線上測驗