On June 30, 2014, Mackes Company issued $5,000,000 face value of 13%, 20-year bonds at $5,376,150 to yield 12%.The bonds pay semiannual interest on June 30 and December 31.
Q.Determine the total cost of borrowing over the life of the bond.
答案是$325,000*40-$376,150=$12,623,850
我知道$376,150是40期的攤銷費用所算出來的
請問有沒有更快速的方法算出攤銷費用呢??