新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA模擬試題：Financial（1）
Kale Co. purchased bonds at a discount on the open market as an investment and intends to hold these bonds to maturity. Kale should account for these bonds at:
a. Fair value.
b. Lower of cost or market.
c. Amortized cost.
d. Cost.
答案：C
Explanation
Choice "c" is correct. Bond investments which are intended to be held until the maturity date are classified as held-to-maturity securities and are reported at their amortized cost.
Choice "d" is incorrect. Investments in marketable securities are reported at fair value or at their amortized cost, depending on their classification.
Choice "a" is incorrect. Trading securities and available-for-sale securities are reported at their fair value.
Choice "b" is incorrect. The lower of cost or market method is no longer used to account for marketable securities.
【我要糾錯】 責(zé)任編輯：藍(lán)色天空
推薦閱讀
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號