Amortizing a bond discount: A、Allocates a portion of the total discount to interest expense each interest period. B、 Increases the market value of the Bonds Payable. C、 Decreases the Bonds Payable account. D、Decreases interest expense each period. 点击查看答案&解析进入小程序搜题 你可能喜欢...
Amortizing a bond discount: A. Decreases interest expense each period. B. Decreases the Bonds Payable account. C. Allocates a portion of the total discount to interest expense each interest period. D. Increases the market value of the Bonds Payable....
Two methods of amortizing bond premium (discount) 债券溢价摊销的两种方法 Straight-line: Premium (Discount)/number of periods outstanding. Interest (effective rate) Method (US GAAP/IFRS): Carrying value*effective rate-Face value*stated rate Instructor’s tips: A bond premium occurs when the price ...
题目题型:选答,填空 难度:★★★14.2万热度 Two amortizing bonds have the same maturity date and same yield to maturity. The reinvestment risk for an investor holding the bonds to maturity is greatestfor the bond that is: A.a coupon bond selling at a discount to par as a result of market ...
a premium to par value. B. a discount to par value as a result of the bonds being issued as zero-coupon bonds. C. a discount to par value as a result of market yields increasing after the bond was issued. 相关知识点: 试题来源: 解析 A [分析] 如果投资者持有债券至到期日且收益率...
B. a coupon bond selling at a discount to par. C. a coupon bond selling at a premium to par value. 相关知识点: 试题来源: 解析 C “Risks Associated with Investing in Bonds,” Frank J. FabozziBecause they have the same yield to maturity, we know that the bond selling for a premium...
A. 一般存款账户 B. 临时存款账户 C. 个人银行结算账户 D. 基本存款账户 查看完整题目与答案 参考解析: a coupon bond selling at a discount to par as a result of market yields increasing after the bond was issued. AI解析 重新生成最新...
Two amortizing bonds have the same maturity date and same yield to maturity. The reinvestment risk for an investor holding the bonds to maturity is greatestfor the bond that is:A.a coupon bond selling at a discount to par as a result of mar..
together with any interest accrued to said date) any interest on the Debt Securities or portions of Debt Securities of any series so called for redemption shall cease to accrue, and any original issue discount in the case of Original Issue Discount Securities shall cease to accrue. On presentati...
When a discounted bond is sold, the amount of the bond’s discount must be amortized to interest expense over the life of the bond. When using the effective interest method, thedebitamount in the discount on bonds payable is moved to the interest account. Therefore, the amortization causes i...