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日商簿記2級で計算式に出てくる6ヶ月と30ヶ月が分かりません。
今日中にお願いします(｡>ㅅ<｡)
満期保有目的債券/ 有価証券利息 600
9,700÷97×100＝100,000
100,000－97,000＝3,000
3,000×6ヵ月÷30ヵ月＝600
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