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
USCPA高频考点：amortizing bond premium
正保会计网校特别为美国CPA学员整理了USCPA高频考点：amortizing bond premium (discount)，希望学员们牢牢的掌握，不要丢分。祝您在网校学习愉快！
Two methods of amortizing bond premium (discount)
债券溢价摊销的两种方法
Straight-line: Premium (Discount)/number of periods outstanding.
Interest (effective rate) Method (US GAAP/IFRS): Carrying value*effective rate-Face value*stated rate
Instructor’s tips:
A bond premium occurs when the price of the bond has increased in the secondary market due to a drop in market interest rates
mount amortized can be used to offset the interest from the bond, which will reduce the amount of taxable income the investor will have to pay with respect to the bond.
here is no deduction possible for bond premiums related to tax-free bands.
美国CPA的报考条件和要求十分灵活。会计、经济、金融、管理等相关专业的专科或本科学历都是有机会报考的。点击了解自己是符合AICPA报考资格>>
每天进步一点：
【建议收藏】2020年AICPA《财务会计与报告》学习计划表
致AICPAer：2020年想拿下商业环境BEC？这两件利器不能少！
2020年AICPA新一年的备考已经开始，正保会计网校为各位学员准备了各种不同种类的班型：▎自学课程班▎网络远程班 ▎高端特训班 ▎无忧直达班 ▎，赶紧加入我们吧。马上报课学习>>
新用户扫码下载
京公网安备 11010802023314号