USCPA高频考点：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USCPA高频考点：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

美国CPA的报考条件和要求十分灵活。会计、经济、金融、管理等相关专业的专科或本科学历都是有机会报考的。点击了解自己是符合AICPA报考资格>>

每天进步一点：

AICPA知识点：股权融资-Common Stock普通股

BEC知识点：Mortgage Bonds抵押债券

2020年AICPA新一年的备考已经开始，正保会计网校为各位学员准备了各种不同种类的班型：▎自学课程班▎网络远程班 ▎高端特训班 ▎无忧直达班 ▎，限时88折嗨购，赶紧加入我们吧。马上报课学习>>