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美国CPA模拟试题：长期负债和应付债券（二）
为了帮助参加2015年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国CPA考试模拟试题，希望帮助广大考生一起学习一起进步。
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.
【我要纠错】 责任编辑：蓝色天空
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