你好 1 =52673012 2 =50 000 000*8%=4000 000 3 =52673012*6%=3160380.72 4 =4000 000-3160380.72=839619.28 5 =52673012-839619.28=51833392.72 6 =3056603.78 7 =4000000-3056603.78=943396.28 8 50000000 借 銀行存款?52673012 貸 應付債券--面值 50 000 000 ? ? ?應付債券--利息調整2673012 2018年12.31 借 應付債券--利息調整839619.28 在建工程3160380.72 貸 應付利息?4000 000