嘉义公司于01年4月1日以$328.500价格，另付手续费$500自公开市场购入面值$300.000，票面利率7%之奇异公司公司公司债，市场利率5%，作为债卷投资，该债卷每年4越1日及10越1日各付息一次，五年期。01年终该债卷市价$303.000，02年7月1日以市价$313.500全数售出，另支付手续费$500。请依：(1)交易目的  (2)备供出售   (3)持有至到期日之债卷投资作有关分录。


嘉义公司于01年4月1日以$328.500价格， ..

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                   现金(利率=3.5%)    利息收入(利率=2.5%)        溢价           帐面价值   
01/04/01                                                                                          329,000
01/10/01          10,500                      8,225                   2,275          326,725
02/04/01          10,500                      8,168                   2,332          324,393
02/10/01          10,500                      8,110                   2,390          322,003  

(1)                                                             交易目的                                    
01/01/01原始认列     借:交易目的金融资产-公司债       328,500
                                    手续费                                        500                  
                                    贷:现金                                             329,000
01/10/01利息收入      借:现金                                     10,500→300,000x3.5%  
                                     贷:利息收入                                        10,500 
01/12/31利息调整      借:应收利息                                 5,250→10,500x3/6
                                     贷: 利息收入                                         5,250
01//12/31期末评价     借:金融资产评价损失                   25,500→328,500-303,000
                                      贷:交易目的金融资产-公司债                 25,500
02//04/01利息收入     借:现金                                       10,500
                                     贷:应收利息                                          5,250
                                         利息收入                                           5,250 
02/07/01出售            借:应收利息                                  5,250→补提利息收入 
                                     贷:利息收入                                           5,250
                                 借:交易目的金融资产-公司债         10,500→313,500-303,000 
                                      贷:金融资产评价利益                            10,500 
                                 借:现金                                   318,250→313,500+5,250-500 
                                      出售金融资产损失                                     500 
                                      贷:交易目的金融资产-公司债               313,500  
                                          应收利息                                          5,250→出售时冲掉                
(2)                                                             备供出售                                    
01/04/01原始认列     借:备供出售金融资产- 公司债       329,000→328,500+500
                                    贷:现金                                             329,000
01/10/01利息收入     借:现金                                    10,500→300,000x3.5% 
                                    贷:备供出售金融资产-公司债                     2,275    
                                         利息收入                                           8,225→329,000x2.5%
01/12/31利息调整     借:应收利息                                 5,250
                                    贷:备供出售金融资产-公司债                     1,166
                                        利息收入                                            4,084→326,725x2.5%x3/6
01/12/31期末评价     借:金融资产未实现损失                 22,559→325,559-303,000 
                                    贷:备供出售金融资产-公司债                   22,559
                          计算:备供出售金融资产帐面价值=329,000-2,275-1,166= 325,559
02/04/01利息收入     借:现金                                      10,500                                   
                                    贷:备供出售金融资产-公司债                     1,166       
                                         利息收入                                           4,084
                                         应收利息                                           5,250
02/07/31出售           借:应收利息                                 5,250→补提利息收入
                                    贷:备供出售金融资产-公司债                     1,195
                                        利息收入                                            4,055→324,393x2.5%x3/6
                                借:金融资产未实现损失                  9,698→323,198-313,500 
                                    贷:备供出售金融资产-公司债                     9,698          
                            计算:备供出售金融资产帐面价值=325,559-1,166-1,195= 323,198
                                借:现金                                    318,250→313,500+5,250-500
                                     出售金融资产损失                   32,757
                                     贷:金融资产未实现损失                            32,257→22,559+9,698
                                         备供出售金融资产-公司债                   313,500                        
                                         应收利息                                             5,250→出售时冲掉

(3)                                                            持有至到期日                                    
01/01/01原始认列   借:持有至到期日金融资产-公司债    329,000→328,500+500
                                  贷:现金                                               329,000
01/10/01利息收入   借:现金                                        10,500→300,000x3.5% 
                                  贷:持有至到期日金融资产-公司债                 2,275    
                                      利息收入                                              8,225→329,000x2.5%        
01/12/31利息调整   借:应收利息                                    5,250
                                  贷:持有至到期日金融资产-公司债                 1,166
                                      利息收入                                              4,084→326,725x2.5%x3/6
01//12/31期末评价                    无

02/04/01利息收入   借:现金                                         10,500                                   
                                  贷:持有至到期日金融资产-公司债                 1,166       
                                      利息收入                                              4,084
                                      应收利息                                              5,250

02/07/01出售         借:应收利息                                     5,250→补提利息收入
                                  贷:持有至到期日金融资产-公司债                  1,195
                                      利息收入                                               4,055→324,393x2.5%x3/6
                              借:现金                                        318,250→313,500+5,250-500
                                  出售金融资产损失                        10,198
                                   贷:持有至到期日金融资产-公司债             323,198 
                                       应收利息                                              5,250