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aicpa知識點：Bond sinking funds
2020年美國注冊會計師考試正在火熱進行中，各位考生準備好了嗎？今天小編為大家整理了AICPA知識點：Bond sinking funds，祝您備考順利！
Bond sinking funds
債券償債基金的定義及應用
A bond sinking fund is a trustee fund pursuant to indenture wherein the company contributes money each year so that at maturity, there is a sum available to repay the entire liability
Instructor’s tips:
The sinking fund is generally a non-current (restricted) asset on the financial statements of the issuer. It is a current asset only to the extent that it offsets a current liability
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