發(fā)行債券的三種方式-資料下載頁(yè)
2025-01-07 23:47本頁(yè)面
【正文】 =$700,000 12% (6/12)=$42,000 Dr. Interest expense 35,329 Premium on bonds payable 6,671 Cr. Cash 42,000 Dr. Bonds payable 700,000 Cr. Cash 700,000 ? A zerocoupon bonds pay no interest. It offers a return in the form of a “deep discount”from the face amount The present value of $2,230,discounted at 2% for 20years,is $1,501 Graphic 95 P378 Zerocoupon bonds Between interest dates ? Any interest that has accrued since the last interest date must be recorded by an adjusting ebtry prior to preparing fincial statements Example P380 October 31 Dr. Interest expense $31,327 Cr. Discount on bonds $3,327 Interest payable $28,000 ? December 31 Dr. Interest expense $15,664 Interest payable $28,000 Cr. Discount on bonds payable $1,664 Cash $42,000 Between interest dates The straightline method ? A pany is allowed to determine interest indirectly by allocating a discount or a premium equally to each period over the term to maturity Interest dates $33,367247。 6=$5,561 per period Dr. Interest expense $47,561 Cr. Discount on bonds payable $5,561 Cash $42,000
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