会计分录:Prepare journal entries about on Bonds payable accoutingWhat I need is Detailed process.THX!
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会计分录:Prepare journal entries about on Bonds payable accoutingWhat I need is Detailed process.THX!
会计分录:Prepare journal entries about on Bonds payable accouting
What I need is Detailed process.THX!
会计分录:Prepare journal entries about on Bonds payable accoutingWhat I need is Detailed process.THX!
题干没有给Bond的账面价值,没法做啊
要知道本金和每半年付多少利息,之后用实际利率算出市场价值
没学过国际准则,按国内的做法做的哈
如果是溢价发行:
1.Dr:Cash in bank 市场价值
Cr:Bond payable-par value 债券面值
Bond payable-exess 差额
2.Dr:Interest expenses 实际利息(半年的)
Bond payable-exess 差额
Cr:Interest payable 账面利息(半年的)
Dr:Interest payable 账面利息(半年的) 同上
Cr:Cash in bank
3.Dr:Interest expenses 实际利息(3个月的)
Bond payable-exess 差额
Cr:Interest payable 账面利息(3个月的)
如果是折价发行:
1.Dr:Cash in bank 市场价值
Bond payable-discount 差额
Cr:Bond payable-par value 债券面值
2.Dr:Interest expenses 实际利息(半年的)
Cr:Interest payable 账面利息(半年的)
Bond payable-discount 差额
Dr:Interest payable 账面利息(半年的) 同上
Cr:Cash in bank
3.Dr:Interest expenses 实际利息(3个月的)
Cr:Interest payable 账面利息(3个月的)
Bond payable-discount 差额
什么意思啊