问题已解决
老師 您好 應(yīng)付債券 比如溢價(jià)發(fā)行 為什么應(yīng)付債券-利息調(diào)整要計(jì)貸方?賣出了高價(jià)企業(yè)承擔(dān)承擔(dān)的應(yīng)付的債券不是減少了嗎?為什么還要計(jì)貸方?
FAILED
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溢價(jià),代表這這個(gè)債券的利率要比市場(chǎng)利率高,所以大家都愿意來(lái)買,所以會(huì)產(chǎn)生溢價(jià),那么計(jì)入貸方之后,后面攤銷就是借方攤銷,是對(duì)后面這是因?yàn)橐鐑r(jià)部分實(shí)際上是企業(yè)提前收取的投資者多支付的利息,在后續(xù)期間需要逐步調(diào)整減少利息費(fèi)用,以符合實(shí)際的利息負(fù)擔(dān).
2024 12/12 16:46
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2024 12/12 16:49
還是不懂 那我就問(wèn)長(zhǎng)期借款-利息調(diào)整 和 應(yīng)付債券-利息調(diào)整 這兩科目的借貸表示什么?
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2024 12/12 16:51
這兩個(gè)利息調(diào)整是負(fù)債類科目還是其他什么科目?
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2024 12/12 16:52
1、溢價(jià),代表這這個(gè)債券的利率要比市場(chǎng)利率高,所以大家都愿意來(lái)買,所以會(huì)產(chǎn)生溢價(jià)。2、這個(gè)債券的利率高于市場(chǎng)利率,企業(yè)以后各期會(huì)給投資者多付高于市場(chǎng)利率的利息,這個(gè)溢價(jià)其實(shí)就是對(duì)這部分而事先得到的補(bǔ)償
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2024 12/12 16:53
后續(xù),借:財(cái)務(wù)費(fèi)用(期初攤余成本*實(shí)際市場(chǎng)利率);借:應(yīng)付債券——利息調(diào)整(攤銷額);貸:應(yīng)付利息(面值*票面利率)
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2024 12/12 16:54
我想知道為什么情況在計(jì)借什么情況計(jì)貸?長(zhǎng)期借款 應(yīng)付債券是負(fù)債類 可是加了二級(jí)明細(xì)科利息調(diào)整后按負(fù)債類的就說(shuō)不通啊?
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2024 12/12 16:55
科目借貸我都不沒弄清楚 您發(fā)的后續(xù)我更不明白了 謝謝
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2024 12/12 16:58
借:銀行存款120,貸:應(yīng)付債券——面值100,倒擠20的溢價(jià),這個(gè)分錄要平,就只能計(jì)入借方啦,折價(jià)同理所得
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2024 12/12 17:01
只能倒擠?不能從科目入手嗎?
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2024 12/12 17:03
從科目和事情的本質(zhì)入手,我已經(jīng)和你解釋過(guò)啦,你要聯(lián)系著后面的分錄一起理解
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2024 12/12 17:07
后續(xù),借:財(cái)務(wù)費(fèi)用(期初攤余成本*實(shí)際市場(chǎng)利率)——這部分是市場(chǎng)別的債券的利息;借:應(yīng)付債券——利息調(diào)整(攤銷額)——這部分就是我說(shuō)的企業(yè)事先獲取的補(bǔ)償?shù)暮罄m(xù)攤銷啦,其實(shí)就是企業(yè)多給利息-補(bǔ)償,就是會(huì)和市場(chǎng)一樣的利率啦;貸:應(yīng)付利息(面值*票面利率)——這部分是企業(yè)實(shí)際會(huì)支付的利息;好好理解理解,這個(gè)確實(shí)有點(diǎn)繞
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2024 12/12 17:09
嗯 嗯 現(xiàn)在前面發(fā)的漢字解釋明白啦 后續(xù)的分錄看不懂 哎 哎…
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2024 12/12 17:11
從現(xiàn)金流的角度來(lái)理解一下,,借:財(cái)務(wù)費(fèi)用(期初攤余成本*實(shí)際市場(chǎng)利率)——那這部分是不是就是企業(yè)實(shí)際承擔(dān)的利息啦;借:應(yīng)付債券——利息調(diào)整(攤銷額)——這部分是企業(yè)事先得到的補(bǔ)償?shù)腻X的攤銷;貸:應(yīng)付利息(面值*票面利率)——這個(gè)部分是企業(yè)實(shí)際支付的錢
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2024 12/12 17:15
感謝感謝小彬老師 我雖然不是100%明白 但也還是懂了一點(diǎn) 感覺您講的在重點(diǎn)上 我主要是基礎(chǔ)差 感謝感謝
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2024 12/12 17:40
不客氣~,多看幾遍網(wǎng)課,多刷幾道題,會(huì)慢慢領(lǐng)悟,加油!
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