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债券发行溢价与折价债券发行时,出售债券的价格超过票面面值,称之为债券的溢价发行。债券发行时实际收到的价款高于债券面值部分,称为债券溢价收入。债券溢价发行时,实收价款与债券面值的差额应当单独核算,在债券到期前冲减各期的利息费用,也就是说,按实际收到的款项数额增加银行存款或现金,同时按债券面值增加应付债券帐户,溢价收入部分应单独设立帐户核算。当企业发行债券时,如果是按低于债券面值的价格出售债券,到偿债期再按债券面值还本付息。这种以低于面值的价格出售的情况,
When bonds are issued with premiums and discount bonds, the price of the bonds sold exceeds the face value of the bonds, which is called the premium issue of bonds. The actual price received at the time of bond issuance is higher than the face value of the bond, which is called bond premium income. When a bond premium is issued, the difference between the actual receipt price and the face value of the bond should be accounted for separately. Before the bond expires, the interest expense for each period is written off. That is to say, the bank deposit or cash is increased according to the amount actually received, and the bond is also used. The par value increases for bond accounts, and the premium income portion should be accounted for separately. When a company issues bonds, if it sells bonds at a price lower than the face value of the bonds, it repays the principal and interest at the face value of the bonds until the repayment period. This is a case of selling at a price lower than the face value,