Ch2 เงินลงทุนและตั๋วเงินรับ

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  • 1. 2 40 (2542, 4-5) ( ) ( ) 2 1. 1 1

2. 42 2. 1 2 1. 2. 2 1. () 2. 3. 43 1. 2. 3. 0.50 0.10 50 (atpar) 4. 44 40 1. 1.1 -XX XX1.2 -XX XX 5. 45 1 1 2547 - A 500 100 110 400 - 1,000 100 120 700 2547.. 1 - A 55,400 - 55,400 - A - B 120,700 - 120,700 - B - A (500 x 110 ) 55,000 400 55,400 = 55,400 = 110.80 500 - B (1,000 x 120 ) 120,000 700 120,700 =120,700 = 120.70 1,000 6. 46 2. (dividendrevenue) 2.1 XX XX2.2 XX XX 2 1 A 15 24 2547 15 2548 B 10 25 2547 29 2547 2547 .. 24 7,500 - 7,500 - A (500 x 15 ) 29 10,000 - B (1,000 x 10 )10,000 - 2548 .. 15 7,500 - 7,500 - A 7. 473. 3 1 28 2547 A 300 114 200 B 800 119 600 2547.. 28 34,000 -- A 33,240 -760 - A 300 114 200 94,600 - - B 1,960 - B 800 96,560 - 119 600 8. 48 - (300 x 114 )34,200 200 34,000 (300 x 110.80 ) 33,240 760 - (800 x 119 )95,200 600 94,600 (800 x 120.70 )96,560 (1,960) 1. 9. 491.1 - XX XX - XX XX1.2 - XX XX XX - XX XX XX XX XX XX XX XX 10. 50 XX XX 4 1 2547 - 1,000 100 105 0.5% 10 1 1 - 2,000 100 108 0.5% 12 1 1 2547 ..28 - C 104,475 - 104,475 - C - D 214,920 -8,000 - 222,920 - D 11. 512547.. 1 12,000 - 8,000 - 4,000 - 12% D 2,000 100 6 (1..2547 1 .. 2547) .. 1 5,000 - 5,000 - 10% C 1,000 100 6 (1 .. 1 .. 2547).. 1 12,000 - 12,000 - 12% 2,000 100 6 (1 .. 1 .. 2547) 31 2,500 - 2,500 - 10% C 1,000 100 3 (1 .. 31 .. 2547) 31 2,000 - 2,000 - 12% 2,000 100 1 (1 ..-31 .. 2547) 12. 52 - : (1,000 x 105 ) 105,000 (0.5% x 105,000 ) 525 104,475 = 104,475 = 104.4751,000 - D (2,000 x 108 ) 216,000 (0.5% x 216,000 ) 1,080 214,920 = 214,920 = 107.46 2,000 1 .. 2546 1 .. 2547=4 = (2,000 x 100 ) x 12% x 4 12 = 200,000 x 12 x 4100 12 = 8,000 2. 13. 53 5 4 1 2547 600 107 0.5% D 1,500 110 0.5% 2547.. 1 5,000 - 5,000 - 10% C 1,000 100 6 (1 .. 1 .. 2547) 600 107 0.5% 63,879 - - C 62,685 - 1,194 - C 600 107 0.5% (164,175 + 6,000) 170,175 - - D 161,190 - 2,985 - 6,000 - D 1,500 110 0.5% 4 (1.. 1 .. 2547) - C (6,000 x 107 ) 64,200 (0.5% x 64,200)321 63,879 (600 x 104.475) 62,685 1,194 14. 54- (1,500 x 110 )165,000 (0.5% x 165,000 )825 164,175 (1,500 x 107.46 )161,190 2,985 4 (1 .. 1 .. 2547) = (1,500 x 100 ) x12% x 4 12 = 150,000 x 12 x 4100 12 = 6,000 40 - - - 15. 55- - 1. - XX - XX - XX - XX 2. - XX - XX - XX - XX 6 1 2547 120,000 31 2547 130,000 120,000 130,000 10,000 10,000 16. 56 - 10,000 - 10,000 - 130,000 7 1 2547 150,000 31 2547 110,000 150,000 110,000 40,000 40,000 - 40,000 - 40,000- 110,000 17. 57 ( ) 31 25x1 : - XX () - XX XX - XX () - XX XX - XX () - XX XX - XX () - XX XX 8 6 7 2547 ( ) : - 120,000 - 10,000 130,000-150,000 -40,000 110,000 18. 58 2547 ( )- 10,000- 40,000 ( , 2538, 68) 898 3 908 909 1. 19. 59 2. 3 4 5. 6. 7. 8. 3 1. 2. 3. 982 983 1. 2. 3. 4. 5. 6. 7. 20. 60 2 1. 2. 987 3 713 4 1. ................. 6 2. 1 25..... 1 25..... 21. 613. 20 ............. 20 4. 4.1 1 2547 1 1 2547 4.2 31 2547 3 30 2547 15 2547 3 15 2547 4.3 16 2547 60 ( 31 ) 31 ( 16 2541)16 = 15 ( 28 ) 28 = 43 ()17 = 60 17 2547 22. 62 1. 2. = () x x 1. 50,000 10% 1 =50,000 x 10 x 1 100=5,000 2. 12 50,000 10% 3 = 50,000 x 10 x 3100 12 = 1,250 23. 63 3. 360 365 50,000 10% 180 ( 1 = 360 ) = 50,000 x 10 x 180 100 360 = 2,500 1. XX XX XX XX 24. 642. () XX XX XX XXXX 3. 3 () () () XX XX XX 4. 31 .. 25x1 XX 1 .. 25x2 XX XX XX 25. 65 1 1 2547 20,000 30 30,000 12% 90 ( 1 = 360 ) 2547 .. 1 20,000 - 20,000 - 30,000 -- 30,000 - 90 12% .. 1 20,000 - 20,000 - 30 31 600 - 600 - 1 .. 30,000 12% 60 2548 .. 1 600 - 600 26. 66 2548 31 - 30,900 - 30,000 - 900 - 1 .. 2547 30,000 12% 90 30 ..2548 28 2548 30,900 (30,000 x 12% x 1)30012 31,200 2548 .. 28 31,200 - -30,900 - 300 - 1. 1.1 27. 67 1.2 XX XX XX 2. XX XX XX XX 3. XX XX XX XX 4. 28. 68 XX XX ( ) : XX (XX) XX 2 1 2547 50,000 50,000 12% 1 50,000 1 2547 60,000 60,000 6 56,400 2547 .. 1 50,000 - 50,000 - 12% 1 .. 1 60,000 - 3,600 - 56,400 - 6 29. 692547 .. 31 5,000 -5,000 - 1 . . 50,000 12% 10 (1 .. 31 .. 2547) = 50,000 x 12% x 10 12 1,200 - 1,200 - 2 (1 .. 31 .. 2547) = 3,600x2 = 1,200 6 31 2547 ( ) 31 2547 :: (50,000 + 60,000)110,000 (3,600 1,200) 2,400107,600 2548.. 1 5,000 - 5,000 - .. 1 56,000 - 50,000 - 6,000 - 12% 1 30. 702548 .. 1 60,000 - 2,400 - 60,000 -2,400 - 6 31. 71 1. 1.1 = 1.2 = + 2. = x x ( = ) 3. = - 4. = - 4.1 4.2 1. 1.1 XX XXXX 32. 721.2 XX XX XX 2. XX XX3. 3.1 XX XX - XX XX 3.2 33. 73 XX -XX ( ) : XX (XX)XX 3 1 16 2547 10%1. = + = 30,000 + (30,000x12%x 90/360) = 30,000 + 900 = 30,900 2. = x x = 30,900 x 10% x 45/360 = 386.25 3. = = 30,900 386.25= 30,513.75 4. = 34. 74= 30,513.75 30,000= 513.75 () 2547.. 16 30,513 75 30,000 - 513 75 30,000 12% 10% 4 150 ( + ) 31,050 (30,900 + 150) 2548 .. 30 30,000 - 30,000 -- 31,050 -31,050 - 150 35. 75 31 2547 ...XX 30,000 XX 40 1 1 () 36. 76 () 37. 77 21. 2. 3. 4. 5. 6. 7. 2547 .. 5 8,000 102% 60 ..19 23 10,000 13,800 ..10 19 4,500 5,000 ..29 2 ..31 31 .. 17.50 19.50 1. 2. 2547 8. 2546 2547 2546.. 1 1,000 38. 78 14 10 0.5%.. 1 . 7 .. 1 300 16 0.5%.. 1 800 10 0.5%..31 12 2547.. 1 15 500 0.5%..31 15 1. 2. 2546, 25479. 2547.. 1 12% 60,000 105 2 30 31 300 ..21 300 100 120 75 .. 1 12% 20,000 108 50 ..18 400 100 125 600 .. 1 3 .. 1 39. 79- 12% 20,000 109 40 - 500 123 70 1. 2. 10. 2546 2547 2546 .. 1 10% 15,000 100 1 1 .. ..31 2547 .. 1 1 .. 1 10% 5,000 125 100 ..12 200 100 102 200 14 10% 10,000 105 1. 2. 2546 2547 40. 8011. 122 .. 4712,00012%6 - 210 .. 479,00010%30 - 3 8 .. 4715,000 9%45 - 412 .. 47 20,000 - 3 - 56 .. 4710,00010%6 6 .. 4712% 615 .. 478,00015%45 10 .. 4715% 721 .. 47 15,000 8%120 15 .. 4718% 830