Project AccountsThe Grantee agrees to establish and maintain for the Project either a separate set of accounts or accounts within the framework of an established accounting system, in a manner consistent with 49 C.F.R. § 18.20, or 49 C.F.R. § 19.21, as amended, whichever is applicable....
就在2012年，绿色债券的发行量仅有26亿美元。但在2016年，绿色债券开始涌现。大部分行动归功于中国的借款人，他们占总发行量的329亿美元，占所有发行量的三分之一以上。In 2017, green bond issuance soared to a record high, accounting for $161 billion worth of investment worldwide, according to a repor...
Greenhouse gas emissions are categorised into three groups or ’scopes’ by the most widely-used international accounting tool, the Greenhouse Gas (GHG) Protocol. Scope 1 covers direct emissions from owned or controlled sources. Scope 2 covers indirect emissions from the generation of purchased elect...
Accrual Method of Accounting Accrual of Obligation Accrual Rate Accruals accruals concept of accounting accrue Accrued Assets Accrued Benefit Cost Method Accrued benefits Accrued Bond accrued but unpaid accrued depreciation Accrued discount Accrued Dividend ...
“valuation price”). Holdings data shown reflects the investment book of record, which may differ from the accounting book of record used for the purposes of determining the Net Assets of the Fund. Additionally, where applicable, foreign currency exchange rates with respect to the portfolio ...
We also usebondto mean that a company purchases insurance to protect itself from dishonest acts by its employees handling money. For example, someaccountingtextbooks state that a company’s employees should bebonded. However, the cost of such protection may far exceed the expected benefits. ...
“valuation price”). Holdings data shown reflects the investment book of record, which may differ from the accounting book of record used for the purposes of determining the Net Assets of the Fund. Additionally, where applicable, foreign currency exchange rates with respect to the portfolio ...
to CRIC data, the 80 real estate companies issued bonds worth 6.02 billion yuan in October, a month-on-month decrease of 37.3% and a year-on-year decrease of 81.4%. Among the 6.02 billion yuan, no foreign bonds were involved. Medium-term notes were 5.5 billion yuan, accounting ...
* FAR:Financial Accounting and Reporting(财务会计与报告) Bond大概是FAR里面的重难点之一,我考试的时候起码遇到了五六道选择题是关于bond的,这篇文章就解释一下会计里债券处理的整个思路,我希望能够从理解的角度入手,因此不会单纯罗列知识点。 首先,我们都知道债券是一种按约定利率还本付息的筹措资金的手段,比如这...
Bond Terms Faceor Par Value: the amount of debt bondholders loan the government and the amount they will get back when the bond matures Coupon: the regular interest payments credited to bondholders Yield: the interest rate on the bond after accounting for its market price ...