应付债券核算问题探讨（Discussion on Accounting payable bonds）.doc

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应付债券核算问题探讨（Discussion on Accounting payable bonds）.doc

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应付债券核算问题探讨（Discussion on Accounting payable bonds）

应付债券核算问题探讨（Discussion on Accounting payable bonds） Understanding and accounting dealing with bond business The coupon rate of a bond issue is higher than the bank deposit interest rate of the same period, and may be issued at the face value of the bond. The amount received is higher than the par value, which is issued at a premium, and on the contrary, it is issued at a discount. In the process of accounting for bonds, we beginners are often troubled by the following questions: what is interest adjustment? Why use interest adjustments? What about the amortized cost? How did you get it? What is the relationship between them? So we take a few questions to see how to understand and master the accounting of bonds payable There are three types of bonds issued: par issue, premium issue and discount issue. 1, the enterprise issued a face value of 10 million yuan bonds, a period of 5 years, installments, repayment of maturity, the coupon rate of 6%, issued at par. 2, the enterprise issued 10 million yuan worth of bonds, for a period of 5 years, installments, repayment of maturity, the coupon rate of 6%, the actual issue price of 10 million 432 thousand and 700 yuan, assuming its actual market interest rate of 5%. 3, the enterprise issued 10 million yuan worth of bonds, for a period of 5 years, installments, repayment of maturity, the coupon rate of 6%, the actual issue price of 9 million 567 thousand and 300 yuan, assuming its actual market interest rate of 7%. From these examples we can see that the enterprises do not have much money selling at par, also did not sell less money, at the expiration of enterprise will pay the creditor 10 million yuan of principal, the interest is payable during the calculation can be at par. Thats no problem. We look at the premium issue, the enterprise sold above par value, so that is equivalent to overcharged creditors of the money, and when you expire, the principal paid to the creditor is 10 million yuan, sold more than 432 thousand and 7