USCPA高频考点：bond issue costs债券发行价格

正保会计网校特别为美国CPA学员整理了USCPA高频考点：bond issue costs债券发行价格，希望学员们牢牢的掌握，不要丢分。祝您在网校学习愉快！

bond issue costs——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

财会英语常用词汇

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>>

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AICPA知识点：股权融资-Common Stock普通股

BEC知识点：Mortgage Bonds抵押债券

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