USCPA 過去問 Bond
来ましたよ、ずっと後回しにしてたBond
意外に論点の量は少なそうだから、ぱっぱと終わらしたいな。。。
下のようなのは、基本問題。
覚えるべき手順は：
Discounted purchase price x yield rate = Interest income 利息収入
Planned interest - interest income = Amortization
Purchase price + total year(amortization in a year) = face （その年計上するべきBond金額）
Discount額は、年々、元の金額に近づく計算になるはずなので。
また、支払頻度にも注意！！Annually なのか、Semiannually なのか。
On July 1, year 6, Fox Company purchased 400 of the $1,000 face amount, 8% bonds of Dey Corporation for $369,200 to yield 10% per annum. The bonds, which mature on July 1, year 11, pay interest semiannually on January 1 and July 1. Fox uses the effective interest method of amortization and the bonds are appropriately recorded as a long-term investment.
The bonds should be reported on Fox's December 31, year 6, balance sheet at?
The bonds should be reported on Fox's December 31, year 6, balance sheet at?
- $397,540
- $374,120
- $371,660
- $366,740
Bond Liability = issuer's discounter(premiumed) issuing price - issue cost paid to underwriter と計算しても出せます。
On June 30, Huff Corp. issued at 99, one thousand of its 8%, $1,000 bonds. The bonds were issued through an underwriter to whom Huff paid bond issue costs of $35,000. On June 30, Huff should report the bond liability at
- $ 955,000
- $ 990,000
- $1,000,000
- $1,025,000
$1000 x 1000 unit = 1000000
issue @ 99 = 1000000 x 0.99 = 990000
Issue cost paid to underwriter (引受人・保険業者？）をマイナス
990000 - 35000 = 955000 ( bond liability to be recorded)
