j******g
发帖数: 200 | 1 【 以下文字转载自 CPA 俱乐部 】
发信人: juanyong (ly), 信区: CPA
标 题: 问个关于bond issue cost的journal entry
发信站: BBS 未名空间站 (Thu Jan 5 14:38:56 2012, 美东)
对于buyer来说， journal entry 如下：
Cash 920
Bond issue cost 50
Discount on Bond 30
Bond Payable 1000
对于seller这个应该怎么记呢？bond issue cost 要不要记在investment里面？
这样对吗？
Bond investment 970
cash 970
还是不算cost
bond investment 920
cash 920
想不明白了。。。。
哪位给指点一下？ | c********1
发帖数: 35 | 2 The first JE should be recorded by the issuing company (seller).
Cash 920
Bond issue cost 50
Discount on Bond 30
Bond Payable 1000
Per becker textbook, the issuing company pays for the bond issue cost, so
the bondholder doesn't consider the issue cost again. | j******g
发帖数: 200 | 3 我刚好把buyer和seller给弄反了，多谢指点
这回明白了。。。
【在 c********1 的大作中提到】
: The first JE should be recorded by the issuing company (seller).
: Cash 920
: Bond issue cost 50
: Discount on Bond 30
: Bond Payable 1000
: Per becker textbook, the issuing company pays for the bond issue cost, so
: the bondholder doesn't consider the issue cost again.
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