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[求助]请教09版FTC教材P271test your understanding (2)(答案P284)有关问题

书本上本题中第2个working为:

               

Year     Opening    Financial cost 6%   cash paid 4%            closing

1      4,734,000         284,040             (200,000)          4,818,040

2      4,818,040         289,082             (200,000)          4,907,122

3      4,907,122         294,428             (200,000)                      0

                                                      (5,000,000)      

 

题中关系为:opening+financial cost-cash paid=closing

 第三年为:4,907,122 + 294,428-200,000 =5,001,550

 

为何答案仅为5,000,000? 是取整的原因吗?

 

多谢高人指点!                

 

 

是的,是这个原因.

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