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USCPA高頻考點：bond issue costs債券發(fā)行價格
正保會計網(wǎng)校特別為美國CPA學員整理了USCPA高頻考點：bond issue costs債券發(fā)行價格，希望學員們牢牢的掌握，不要丟分。祝您在網(wǎng)校學習愉快！
bond issue costs——債券發(fā)行價格
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
財會英語常用詞匯
美國CPA的報考條件和要求十分靈活。會計、經濟、金融、管理等相關專業(yè)的專科或本科學歷都是有機會報考的。點擊了解自己是符合AICPA報考資格>>
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