A discount on bonds payable account( )A. is a contra account to bonds payable. B. will cause interest expense to be less than cash interest payable. C. is increased over the life of the bond until it equals the bond's face value. D. is an adjunct account to bonds payable. ...
A discount on bonds payable account( ) A.is a contra account to bonds payable.B.will cause interest expense to be less than cash interest payable.C.is increased over the life of the bond until it equals the bond's face value.D.is an adjunct account to bonds payable....
结果1 题目 The balance in the discount on bonds payable account would usually be reported in the balance sheet in the: A. Current liabilities section B. Non-current assets section C. Investments section D. Long-term liabilities section 相关知识点: 试题来源: 解析 D 反馈 收藏 ...
这个是金融方面的英语，bonds payable就是应付债券，通常是政府或企业向市场出售债券，那它们相应地就有了应付债券，就是到期要还债。这是政府和企业融资的一种方式，叫做debt financing。discount是折现的意思。（1）在金融学中有一个重要的概念就是time value of money（金钱的时间价值）简单来说就是同...
When bonds are issued, the amount of any discount is debited to an account entitled Discount on Bonds Payable. 在债券发行时,折价金额借记应付债券折价账户。 www.jukuu.com 2. The debit balance account, Discount on Bonds Payable , is a contra-liability account. 借记账户--应付债券折价是一个抵消...
The difference between the amount received and the face or maturity amount is recorded in the corporation’s general ledger contra liability account Discount on Bonds Payable. This amount will then be amortized to Bond Interest Expense over the life of the bonds. Example of Discount on Bonds Pa...
【单选题】When an auditor observes that the recorded interest expense seems to be excessive in relation to the balance in the bonds payable account, the auditor might suspect that A. discount on bonds payable is understated. B. bonds payable are understated. C. bonds payable are overs...
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价格且不附带利息的债券,到期时只需要支付面值,不必支付利息。 相似单词 payableadj. 1. 应付;可偿付 2. 应付予(抬头人、收款人等) bondsn. [bond]的复数 ...
discount on bonds payable 英 [ˈdɪskaʊnt ɒn bɒndz ˈpeɪəbl] 美 [ˈdɪskaʊnt ɑːn bɑːndz ˈpeɪəbl]应付债券发行折扣
The debit balance account, Discount on Bonds Payable, is a contra-liability account. 借记账户--应付债券折价是一个抵消负债账户。 Recognized one year's amortization of discount on 40-year bonds payable. 确认40年期的应付债券当年摊销的折价。