新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
美国cpa考试知识点：bond issue costs
正保会计网校特别为美国cpa学员整理了美国cpa考试知识点：bond issue costs，涉及的考点非常直接，可能会在选择题部分出现，希望学员们牢牢的掌握，不要丢分。祝您在网校学习愉快！
bond issue costs
债券发行价格
Bond issue costs are transaction costs of bond issue. It should be recorded as a deferred charge and amortized from the date of issuance of the bonds into expense using the straight-line method
Instructor’s tips: bond issue costs are typically paid directly by the broker and are repaid to the broker by the company through the proceeds of the bond issue, which means that the issuing company receives bond proceeds net of the bond issue cots
年中618购物逛欢节来啦！
想要考美国注册会计师的你，想要购课学习却觉得“囊中羞涩”的你，赶快趁618薅一把羊毛！AICPA好课享85折+6期免息，劲爆的优惠过了618就得再等半年！立即购课>>
推荐阅读：
新用户扫码下载
京公网安备 11010802044457号