發(fā)行債券的三種方式(編輯修改稿)
2025-02-03 23:47 本頁面
【文章內(nèi)容簡介】 etween the effective interest and the interest paid increases the existing liability Effective interest=market rate outstanding balance Recording bonds issuance ? Illustration 92 P375 ? On June 30, 2022, paid the interest: Interest expense =$666,633 14% (6/12)=$46,664 Interest actually paid=Face amount Stated rate =$700,000 12% (6/12)=$42,000 ? Dr. Interest expense 46,664 Cr. Cash 42,000 Discount on bonds payable 4,664 On Dec. 31, 2022the outstanding balance =$666,633+$4,664=671297 Recording bonds issuance ? Illustration 92 P375 On Dec. 31, 2022, paid the interest: Interest expense =$671,297 14% (6/12)=$46,991 Interest actually paid =$700,000 12% (6/12)=$42,000 Dr. Interest expense 46,991 Cr. Cash 42,000 Discount on bonds payable 4,991 Recording bonds issuance ? Illustration 92 P375 On June 30 2022, Dec. 31 2022, June 30 2022 , make the same journal entry to record the interest payments: On Dec. 31, 2022 bonds were mature: Interest expense =$693,456 14% (6/12)=$48,544 Dr. Interest expense 48,544 Cr. Cash 42,000 Discount on bonds payable 6,544 Dr. Bonds payable 700,000 Cr. Cash 700,000 Recording bonds issuanc
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