aicpa知识点：Bond sinking funds

2020年美国注册会计师考试正在火热进行中，各位考生准备好了吗？今天小编为大家整理了AICPA知识点：Bond sinking funds，祝您备考顺利！

Bond sinking funds

债券偿债基金的定义及应用

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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