(3)該公司債之贖回利益（損失）為何？(3 分)

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5.甲公司採曆年制，不做迴轉分錄。X1 年 5 月 15 日，甲公司發行面額$400,000，票面利率 5%的10 年期公司債，當時市場上的有效利率 4%，公司債的付息日為每年 5 月 15 日及 11 月 15 日，甲公司以利息法攤銷應付公司債的溢折價，X2 年 6 月 30 日該公司以 103.5 加應計利息提前將發行的公司債全部贖回。（利息費用計算至整數，小數以下四捨五入）試作：

二、混合題命題：(15 分)說明：請仔細閱讀以下文章後（＊無需改寫＊），設計符合大考新式學測的混合題題組（共五小題）。出題類型需包含選擇題、填充題、簡答題、整合歸納題型等，並附正確答案。） You are probably aware of the great speed at which a fast running antelope can flee from the claws of a hungry predator. And you may have seen how quickly a jackrabbit can scurry across a field to escape a charging cheetah. There are, however, many animals that have developed very clever ways of escaping from their enemies without running away at all. Many sea creatures are known to outsmart an attacker by using their own body chemistry. A type of shrimp known as Metridia Lucens is one such sea creature. When this shrimp recognizes approaching danger, it lets off a brilliant light, much like that of a firefly, only brighter! This brilliant flash of light temporarily blinds the approaching enemy and gives the shrimp time to swim to safety. Some birds use a collective defense strategy called mobbing to escape from predators. When danger is detected, a black-capped chickadee emits a distinct alarm call to rally nearby flock members. Together, they swoop toward the predator, dart in close proximity, and vocalize loudly. This coordinated effort startles and distracts the predator, often forcing it to retreat. Mobbing enables chickadees to evade threats and protect their community. Another way that animals escape an enemy is to mimic the appearance of a larger, more dangerous animal. A caterpillar known as the elephant hawkmoth has spots on its body that look very much like eyes. When this caterpillar is threatened, a section of its body puffs up and the eyespots enlarge. The large spots make the caterpillar appear to be a large and dangerous reptile or snake. Even though running is a very common way to escape from danger, it is by no means the only way. There are animals all over the world that use their bodies in very clever ways to outsmart an enemy. When animals sense danger, nature takes charge to provide defenses that are absolutely ingenious.

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(3)該公司債之贖回利益（損失）為何？(3 分)

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