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2007/1/1發行

借：現　　金　$2,391,768

　　公司債折價   108,232

　　貸：應付公司債$2,500,000

2007/12/31付息

借：利息費用$119,588　($2,391,768*5%)

　　貸：公司債折價$ 19,588

　　　　現　　金　 100,000　($2,500,000*4%)

付息後公司債折價餘額=$108,232-$19,588=$88,644

付息後公司債帳面價值=$2,500,000-$88,644=$2,411,356

2008/12/31付息

借：利息費用$120,568　($2,411,356*5%)

　　貸：公司債折價$ 20,568

　　　　現　　金　 100,000　($2,500,000*4%)

付息後公司債折價餘額=$88,644-$20,568=$68,076

付息後公司債帳面價值=$2,500,000-$68,076=$2,431,924

2008/12/31贖回

借：應付公司債　　$1,250,000　($2,500,000/2)

　　贖回公司債損失     9,038

　　貸：現　　金　$1,225,000　($2,500,000/2*0.98)

　　　　公司債折價    34,038　($68,076/2)

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