借銀行存款776302-10000=766302
應(yīng)付債券--利息調(diào)整800000-766302=33698
貸應(yīng)付債券-面值 800000
 
第一年的攤余成本 766302
借財(cái)務(wù)費(fèi)用766302*6%=45978.12
貸應(yīng)付債券-應(yīng)計(jì)利息800000*5%=40000
應(yīng)付債券--利息調(diào)整5978.12
第二年766302+5978.12=772280.12
借財(cái)務(wù)費(fèi)用772280.12*6%=46336.8072
貸應(yīng)付債券-應(yīng)計(jì)利息800000*5%=40000
應(yīng)付債券--利息調(diào)整6336.81
 
第三年 772280.12+6336.81=778616.93
借財(cái)務(wù)費(fèi)用778616.93*6%=46717.0158
貸應(yīng)付債券-應(yīng)計(jì)利息800000*5%=40000
應(yīng)付債券--利息調(diào)整6717.02
第四年778616.93+6717.02=785333.95
借財(cái)務(wù)費(fèi)用785333.95*6%=47120.037
貸應(yīng)付債券-應(yīng)計(jì)利息800000*5%=40000
應(yīng)付債券--利息調(diào)整7120.04
 
借財(cái)務(wù)費(fèi)用47546.01
貸應(yīng)付債券-應(yīng)計(jì)利息800000*5%=40000
應(yīng)付債券--利息調(diào)整（倒擠）33698-5978.12-6336.81-6717.02-7120.04=7546.01
 
借應(yīng)付債券-面值800000
-應(yīng)計(jì)利息40000*5=200000
貸銀行存款 1000000