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Income statement 列示本年度發生的債券利息。
例如今年借錢借左9個月,Debenture interest on income statement = Principal x interest rate per annum x 9/12
Statement of financial position 列示於年結日未支付的債券利息。(現實情況基本上唔會出現預付利息)
考試技巧而言,呢個數 = Income statement 列示的 Debenture interest 減去 Trial balance 上列示的 Debenture interest
Trial balanc...