Principles of Financial Accounting · 免费预览
长期负债的定价
长期负债按现值定价，即以市场利率对承诺的利息和本金支付进行折现，因此负债按实际收到的款项入账；只有当约定利率与市场利率一致时，该金额才等于面值。
1. A bond as a promise stream
A bond as a promise stream
2. Discount, par, and premium
Discount, par, and premium
3. Recording the proceeds
Recording the proceeds
4. Why pricing matters beyond bonds
Why pricing matters beyond bonds
5. What buyers pay for
What determines the price investors pay for a bond?
6. Stated versus market rate
A bond carries an 8 percent stated rate, but similar bonds yield 10 percent. At what price does it issue?
7. Discount account nature
How does a discount on bonds payable appear in the accounts?
8. Par issuance condition
When does a bond issue at exactly face value?
9. Coupon amount
A 1,000,000 dollar bond pays 8 percent interest annually. Compute the yearly cash interest in dollars, number only.
10. Discount direction of carrying value
A bond issued at a discount has a carrying value below face at issuance. As amortization proceeds, carrying value moves toward face, which means it ____ over the bond's life. One word.