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美國(guó)CPA模擬試題：長(zhǎng)期負(fù)債和應(yīng)付債券（二）
為了幫助參加2015年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)CPA考試模擬試題，希望幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
A bond issued on June 1, of the current year, has interest payment dates of April 1 and October 1. Bond interest expense for the current year ended December 31 is for a period of:
a. Four months.
b. Six months.
c. Seven months.
d. Three months.
Explanation
Choice "c" is correct. Interest expense is recognized for the entire period from bond issuance (June 1) through the fiscal year end (December 31).
Choice "d" is incorrect. Three months would only be the time period from October 1 (most recent interest payment date) through December 31 (fiscal year end). This amount represents the interest accrual.
Choice "a" is incorrect. Four months would only be the time period from June 1 (issuance date) through October 1 (first interest payment date after issuance).
Choice "b" is incorrect. Six months would only be the time period from June 30 through December 31 and the bond was issued on June 1.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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