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【简答题】
2014年1月6日,甲公司从证券市场上购入A公司于2013年1月1日发行的债券,该债券6年期,票面年利率为3%,债券面值为1100万元,公允价值为950万元,交易费用为11万元,每年1月5日支付利息,债券到期兑付本金及最后一期利息(不能提前兑付)。甲公司根据其管理该证券的业务模式和其合同现金流量特征,将该证券分类为以摊余成本计量的金融资产。 要求:计算实际利率,编制该投资的有计分录。
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