练习题答案10（Exercise answer 10）.docVIP

练习题答案10（Exercise answer 10） (2) when interest is accrued on June 30, 2007: The special loan interest payable = 1000000 * 6% * 6 / 12 = 30000 (yuan) The interest receivable = 1000000 x 0.03% x 000 x 0.03% x 3 = 3500 (1350 yuan) The special loan capitalization period interest payable = 1000000 * 6% * 3 / 12 = 15000 (yuan) Interest receivable during the period of special borrowing capitalization = 500000 * 0.03% * 3 = 450 (yuan) Capitalized interest 000450 = 15 = 14550 (yuan) Borrow: in construction project 14550 Interest receivable 1350 Financial expenses 14100 Interest payable 30000 (3) when in