The amortization of a bond discount:A.Decreases the carrying value of a bond and increases interest expense.B.Decreases the carrying value of a bond and decreases interest expense.C.Increases the carrying value of a bond and increases interest expense.D.
百度试题 结果1 题目:The amortization of a premium on bonds payable decreases bond interest expense. A. 错误 B. 正确 相关知识点: 试题来源: 解析 B 反馈 收藏
百度试题 结果1 题目The amortization of a premium on bonds payable decreases bond interest expense. A. 对 B. 错 相关知识点: 试题来源: 解析 A 反馈 收藏
:The amortization of a premium on bonds payable decreases bond interest expense.T、对F、
2.To write off an expenditure for (an asset, especially an intangible one, such as a patent) by prorating over a certain period, usually the expected duration of the asset's benefit. [Middle Englishamortisen,to alienate in mortmain, from Old Frenchamortir, amortiss-, from Vulgar Latin*...
When a bond is issued at a premium or discount, the excess amount undergoes amortization over the life of the bond. And every six months, when coupon payments are issued, the company will incur an interest expense, which must be recorded in itsincome statement. ...
the discount is similarly charged off. Paying off a mortgage or any other debt by installments or by asinking fundis amortization. Amortization by paying off a certain number of bonds each year is practiced by public corporations. National governments of limited credit as well as private companies...
百度试题 题目Over the term of a bond, the amortization of the premium on bonds payable: 相关知识点: 试题来源: 解析 decreases interest expense.反馈 收藏
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 interest expense in eachaccounting periodto be higher than the amount of interest paid during each year of the bond’s ...
the accounting recognition, measurement, report and so on have been revised and defined, for instance, the amortization method according to true discount rate has been introduced, breaking through the unitary amortization method in relation to the premiums and discounts of long term bond investment. ...