发行债券的三种方式-豆柴文库

您所在位置：网站首页 / 发行债券的三种方式.pptx / 文档详情

免费试读已结束，剩余 17 页请下载文档后查看

20 金币

下载文档

/ 22

下载提示

如果您无法下载资料，请参考说明：

1、部分资料下载需要金币，请确保您的账户上有足够的金币

2、已购买过的文档，再次下载不重复扣费

3、资料包下载后请先用软件解压，在使用对应软件打开

文本预览

Chapter9BondsandLong-TermNotesBondsThebondindentureIssuingthebondRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceRecordingbondsissuanceAzero-couponbondspaynointerest.Itoffersareturnintheformofa“deepdiscount”fromthefaceamount

Thepresentvalueof$2,230,discountedat2%for20years,is$1,501
Graphic9-5P378
BetweeninterestdatesDecember31
Dr.Interestexpense$15,664
Interestpayable$28,000
Cr.Discountonbondspayable$1,664
Cash$42,000Thestraight-linemethod