purchased bonds at a discount of 10,000. Subsequently, Jent sold these bonds at a premium of 14,000. During the period that Jent held this investment, amortization of the discount amounted to 2,000. What amount should Jent report as gain on the sale of bonds? a. 24,000 b. 26,000 ...
Kale Co. purchased bonds at a discount on the open market as an investment and intends to hold these bonds to maturity. Kale should account for these bonds at: a. Lower of cost or market. b. Fair value. c. Cost. d. Amortized cost. 正确答案:D 分享到: 答案解析: Choice "D" is ...
premium on bonds purchased买入债券溢价 amortization of premium on bonds purchased【经】 购入债券溢价的摊销 discount on bonds payable应付债券发行折扣 deep discount bonds【经】 大幅度折(降)价债券 issue bonds at discount (债券)折扣发行 non interest bearing discount bonds不附息折价债券 指发行价格低于票面...
The de minimis rule says that for bonds purchased at a discount of more than 0.25% for each full year from the time of purchase to maturity, gains resulting from the discount are taxed as ordinary income rather than capital gains. The ordinary income tax rate is generally greater than the ...
From (5.5) it follows that if the bond is purchased at a discount (V < NV), the curannuity yield of the bond is greater than the coupon rate i > c, and if the bond is purchased at a premium V > N the curannuity yield of the bond is less than the coupon rate i < c. If ...
These investments are commonly known asbusted convertiblesand are purchased at a discount since the market price of the common stock associated with the convertible has fallen sharply. Other Alternatives Many fund managers are given the flexibility to include certain other assets to help diversify thei...
Answer to: Zero-coupon bonds always sell at a discount. A. True B. False By signing up, you'll get thousands of step-by-step solutions to your...
discount on bonds purchased是什么意思:经 购入债券(公司债)折价...,discount on bonds purchased中英例句,英汉词典。
Let's go through an example of calculating the cost basis for a bond purchased at a discount and sold 30 days before its maturity. Initial purchase details: Face value of the bond: $1,000 Purchase price:$950 (i.e., at a discount) ...
For bonds purchased at a market discount or bonds identified as “OID” (original issue discount) the difference between the purchase price and par value may be treated as taxable interest rather than capital gain.Want a second opinion? You get a second opinion when you hire a contractor or ...