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長期負債 Long-term liabilities 教師 : 文郁 手機 :0927195130 E-mail eliseg2236@gmail.com


1. Bond Issuance ( 發行時 ) 1-1 Issuing Bonds at Par 平價發行 (issue price = Par value) 發行價格 = 面值 (contract rate = market rate) 票面利率 = 市場利率  Issued interest payment dates ( 付息日發行 ) Cash ×× Bonds Payable ××

1-2 Issuing Bonds at a Discount 折價發行 (issue price < Par value) 發行價格<面值 (contract rate < market rate) 票面利率<市場利率  Issued interest payment dates ( 付息日發行 ) Cash ×× Discount on Bonds Payable × × Bonds Payable ××

 Issued between interest payment dates ( 非付息日發行 ) Cash ×× Interest Payable ×× Bonds Payable ××

 Issued between interest payment dates ( 非付息日發行 ) Cash ×× Discount on Bonds Payable × × Interest Payable ×× Bonds Payable ××


1. Bond Issuance ( 發行時 ) 1-3 Issuing Bonds at a Premium 溢價發行 (issue price > Par value) 發行價格>面值 (contract rate > market rate) 票面利率>市場利率  Issued interest payment dates ( 付息日發行 ) Cash ×× Premium on Bonds Payable ×× Bonds Payable ××  Issued between interest payment dates ( 非付息日發行 ) Cash ×× Premium on Bonds Payable ×× Interest Payable ×× Bonds Payable ××


2. Bond interest expense ( 付息 時) 2.1 平價發行後第一次付息

2.2 折價發行後第一次付息

 Issued interest payment dates ( 付息日發行 )

 Issued interest payment dates ( 付息日發行 )

Bonds Interest Expense Cash

Bonds Interest Expense ×× Discount on Bonds Payable × ×

×× ××

 Issued between interest payment dates ( 非付息日發行 ) Interest Payable ×× Bonds Interest Expense ×× Cash ××

Cash

××

 Issued between interest payment dates ( 非付息日發行 ) Interest Payable ×× Bonds Interest Expense ×× Discount on Bonds Payable × × Cash

××


2. Bond interest expense ( 付息 時) 2.3 平價發行後第一次付息

 Issued interest payment dates ( 付息日發行 ) Bonds Interest Expense ×× Premium on Bonds Payable × × Cash ××  Issued between interest payment dates ( 非付息日發行 ) Interest Payable ×× Bonds Interest Expense ×× Premium on Bonds Payable × × Cash

××


Long-term liabilities  

Long-term liabilitiesLong-term liabilitiesLong-term liabilitiesLong-term liabilitiesLong-term liabilitiesLong-term liabilities

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