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USCPA高頻考點：amortizing bond premium
正保會計網(wǎng)校特別為美國CPA學員整理了USCPA高頻考點：amortizing bond premium (discount)，希望學員們牢牢的掌握，不要丟分。祝您在網(wǎng)校學習愉快！
Two methods of amortizing bond premium (discount)
債券溢價攤銷的兩種方法
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.
美國CPA的報考條件和要求十分靈活。會計、經(jīng)濟、金融、管理等相關(guān)專業(yè)的?？苹虮究茖W歷都是有機會報考的。點擊了解自己是符合AICPA報考資格>>
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