USCPA 過去問 Bond
代表的な問題！
On January 1, a company issued a $50,000 face value, 8% five-year bond for $46,139 that will yield 10%. Interest is payable on June 30 and December 31. What is the bond carrying amount on December 31 of the current year?
- $46,139
- $46,446
- $46,768
- $47,106
一回の支払いが半年であることに注意。全部1/2する。
Yr 1
Interest payable = 50000 x 8% x 1/2 = 2000
Interest expense = 46139 x 10% x 1/2 = 2307
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Net: 307 ( 1st amortization)
Yr 2
Interest payable = 50000 x 8% x 1/2 = 2000
Interest expense = (46139+307) x 10% x 1/2 = 2322
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Net: 322
Yr 2 Final Carrying value after amortization:
46139 + 307 + 322 = 46769 (選択肢は46768)
