美国CPA考点：债券发行价格

正保会计网校特别为美国CPA学员整理了美国CPA考试：债券发行价格的知识点，涉及的考点非常直接，可能会在选择题部分出现，希望学员们牢牢的掌握，不要丢分。祝您在网校学习愉快！

What is bond issue costs

什么是债券发行价格

Bond issue costs are transaction costs of bond issue. It should be recorded as a deferred charge and amortized from the date of issuance of the bonds into expense using the straight-line method

Instructor’s tips: bond issue costs are typically paid directly by the broker and are repaid to the broker by the company through the proceeds of the bond issue, which means that the issuing company receives bond proceeds net of the bond issue cots

相关推荐：

AICPA都在关注美国税法？此篇力荐！

美国CPA考试词汇：损益类 （上）| 速戳！

美国CPA四大科目应对方法【收藏】

网校拥有专业的课程体系、特色的双语教学模式、灵活多样的学习方式、全方位一站式配套服务，定能为您顺利备考助一臂之力。机会难得，欲报从速！

有意向报考的AICPA的考生赶快点击下方按钮进行免费预评估>> 了解AICPA报考条件吧！