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美國(guó)cpa考試知識(shí)點(diǎn)：bond issue costs
正保會(huì)計(jì)網(wǎng)校特別為美國(guó)cpa學(xué)員整理了美國(guó)cpa考試知識(shí)點(diǎn)：bond issue costs，涉及的考點(diǎn)非常直接，可能會(huì)在選擇題部分出現(xiàn)，希望學(xué)員們牢牢的掌握，不要丟分。祝您在網(wǎng)校學(xué)習(xí)愉快！
bond issue costs
債券發(fā)行價(jià)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購(gòu)物逛歡節(jié)來(lái)啦！
想要考美國(guó)注冊(cè)會(huì)計(jì)師的你，想要購(gòu)課學(xué)習(xí)卻覺(jué)得“囊中羞澀”的你，趕快趁618薅一把羊毛！AICPA好課享85折+6期免息，勁爆的優(yōu)惠過(guò)了618就得再等半年！立即購(gòu)課>>
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