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NEW QUESTION: 1
기업은이 책에 대해 미화 10 만 달러의 책임이 있습니다. 12 개월 안에 10 %의이자를 포함하여 미화 $ 110.000이 예정되어 있습니다. 기업은 오늘 미수금 $ 90,000의 미수금으로 고객 채권을 교환함으로써 부채 상환을 협상합니다. 오늘 분개 란 무엇입니까?
A. 부채 US $ 100,000 채권 US $ 90,000 이익 10.000
B. 부채 US $ 110.000 채권 US $ 99.000 이익 11.000
C. 부채 US $ 110.000 채권 US $ 90,000 이익 20,000
D. 부채 US $ 100.000 채권 US $ 99.000 이익 1.000
An entity may derecognize a financial liability when it is extinguished. This condition is met when the debtor discharges the debt by paying the creditor, such as with cash other financial assets receivables, goods, or services. Consequently, the liability should be debited for its US $100.000 balance Receivables with a US $90.000 balance are given up so that account should be credited. The difference is again.