2. 外语
  3. On October 1, 2000, ABC Co. Ltd. loaned XYZ Store $300 000, receiving in exchange a nine-month, 12% note receivable. ABC ends it

On October 1, 2000, ABC Co. Ltd. loaned XYZ Store $300 000, receiving in exchange a nine-month, 12% note receivable. ABC ends it

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问题 On October 1, 2000, ABC Co. Ltd. loaned XYZ Store $300 000, receiving in exchange a nine-month, 12% note receivable. ABC ends its fiscal year on December 31, and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from XYZ during 2001 will amount to______.
选项 A、$9 000
B、$18 000
C、$27 000
D、$36 000
答案B
解析 答案为B项。ABC公司在2000年10月l日收到9个月的远期票据，因此，在2001年底计算已获利息收入时，2001年计息期间为l／l～6／30，即6个月。本题经过计算：$300000×12％×6，12=$18 000，故应选B项。
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