美國CPA考點：債券發(fā)行價格
正保會計網校特別為美國CPA學員整理了美國CPA考試：債券發(fā)行價格的知識點，涉及的考點非常直接，可能會在選擇題部分出現(xiàn)，希望學員們牢牢的掌握，不要丟分。祝您在網校學習愉快！
What is bond issue costs
什么是債券發(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
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