新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
美国CPA考点：债券偿债基金的定义及应用
2019年美国注册会计师考试正在火热进行中，各位考生准备好了吗？今天小编为大家整理了USCPA知识点：债券偿债基金的定义及应用，祝您备考顺利！
Bond sinking funds
债券偿债基金的定义及应用
A bond sinking fund is a trustee fund pursuant to indenture wherein the company contributes money each year so that at maturity, there is a sum available to repay the entire liability
Instructor’s tips:
The sinking fund is generally a non-current (restricted) asset on the financial statements of the issuer. It is a current asset only to the extent that it offsets a current liability
相关推荐：
有意向报考的AICPA的考生赶快点击下方按钮进行免费预评估>> 了解AICPA报考条件吧！
新用户扫码下载
京公网安备 11010802023314号