中级会计学知识论述(英文版).pptx

Bonds and Long-Term Notes;Bonds ;Recording Bonds at Issuance;Determining the Selling Price;Determining the Selling Price;;Determining Interest – Effective Interest Method;Recording Interest Expense;Bond Amortization Schedule;Bond Issued at Premium;Premium Amortization Schedule;Bonds Sold at a Premium;Premium and Discount Amortization Compared;When Financial Statements Are Prepared Between Interest Dates;When Financial Statements Are Prepared Between Interest Dates;When Financial Statements Are Prepared Between Interest Dates;Long-Term Notes;Long-Term Notes;;Installment Notes分期付款;;Installment Notes;;;Installment Notes;Installment Notes;;;;Early Extinguishment of Debt提前清偿债务;Early Extinguishment of Debt;Convertible Bonds可转换债券;Convertible Bonds;;;Convertible Bonds;Troubled debt restructuring 债务重组;Troubled debt restructuring; Debt Is Settled 清偿债务;;;Debt Is Settled;Debt Is Settled;;Debt Is Settled;; Debt Is Continued, but with Modified Terms 修改债务条件;;End of Chapter 9;1、Genius only means hard-working all ones life. (Mendeleyer, Russian Chemist)? 天才只意味着终身不懈的努力。20.8.58.5.202011:0311:03:10Aug-2011:03 2、Our destiny offers not only the cup of despair, but the chalice of opportunity. (Richard Nixon, American President )命运给予我们的不是失望之酒，而是机会之杯。二〇二〇年八月五日2020年8月5日星期三 3、Patience is bitter, but its fruit is sweet. (Jean Jacques Rousseau , French thinker)忍耐是痛苦的，但它的果实是甜蜜的。11:038.5.202011:038.5.202011:0311:03:108.5.202011:038.5.2020 4、All that you do, do with your might; things done by halves are never done right. ----R.H. Stoddard, American poet做一切事都应尽力而为，半途而废永远不行8.5.20208.5.202011:0311:0311:03:1011:03:10 5、You have to believe in yourself. Thats the secret of success. ----Charles Chaplin人必须相信自己，这是成功的秘诀。-Wednesday, August 5, 2020August 20Wednesday, August 5, 20208/5/2020 6、Almost any situation---good or bad---is affected by the attitude we bring to. ----Lucius Annaus Seneca差不多任何一种处境---无论是好是坏---都受到我们对待处境态度的影响。11时3分11时3分5-Aug-208.5.2020 7、Although the world is full of suffering, it