Principles of Financial Accounting · 免费预览
债券全生命周期中的会计分录
债券的整个流程包括：按面值、折价或溢价发行，定期支付利息并进行摊销，以及到期或提前兑付；每一事件都有相应的标准会计分录，这些分录依据摊销表编制。
1. Issuance entries
Issuance entries
2. Periodic interest entries
Periodic interest entries
3. Retirement at maturity
Retirement at maturity
4. Early retirement
Early retirement
5. Discount issuance entry
A 1,000,000 dollar bond is issued for 877,000 dollars. Which entry records issuance?
6. Periodic entry with discount amortization
The first year's schedule shows interest expense of 87,700 dollars, cash coupon of 80,000 dollars, and discount amortization of 7,700 dollars. Which entry posts?
7. Maturity retirement entry
At maturity, the discounted bond reaches carrying value of exactly 1,000,000 dollars. Which entry retires it?
8. Early retirement gain or loss
A bond with carrying value 950,000 dollars is repurchased for 960,000 dollars. What is the result?
9. Year one carrying value
A bond issued at 877,000 dollars amortizes 7,700 dollars of discount in year one. Compute year-end carrying value in dollars, number only.
10. Retirement cash outflow classification
Repayment of bond principal at maturity appears on the statement of cash flows in which section? One word.