题目

有关Accounting的accrual adjustment小计算题,不知道怎么算过程,求学霸指点
Company A invested $17996 on 1 December at a rate of 6% p.a. Interest is paid every six months. The firm's accounting period ends on 31 December and all accrual adjustments are based on 365 days and all calculations are to two decimal places.
Calculate the amount which would be used in the accrual adjustment required for the above situation.
答案是91.71

提问时间：2021-04-07

答案

$17996×6%×(31÷365)=$91.7056…≈$91.71
all accrual adjustments are based on 365 days
所以你应该精确到天数来调整
从而
31/12/20XX
Dr Account Receivable $91.71
Cr Invstmnt Gain $91.71