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当债券的设定利率低于市场利率时,可以按券面价值折价发行,反之则按面值溢价发行。在会计处理上,折价(或溢价)的数额受以下因素的影响:即面值、设定利率、市场利率、结付利息次数。每次结息时,一方面按设定利率计算实付利息,一方面按发行时市场利率和应付债券帐户余额计算应付利息费用(对投资者来说是债券收益)。二者的差额就是每期摊销折价的依据。但是每期结息后,都要根据摊销的折价数额调增应付债券(或投资)帐户(溢价时则调减),使得每个结息期的债券帐户余额都不一样。一般在确定和摊销折价时都忽视了这个债券帐户(即计息基数)的变化,而采用按期平均摊销的方法,这是不够准确的。
When the interest rate set by the bond is lower than the market interest rate, it can be issued at the discount of the nominal value of the bond, otherwise, it can be issued at a par value. In accounting treatment, the amount of discount (or premium) is affected by the following factors: the face value, set interest rates, market interest rates, the number of interest payments. At the time of each settlement, on the one hand, interest is paid according to the set interest rate. On the other hand, the interest expense (bond yield for investors) is calculated according to the market interest rate at the time of issue and the balance of the bond payable. The difference between the two is the basis for amortization discount. However, after the end of each period, the bonds payable (or investment) accounts (adjusted at premium) are adjusted according to the amortized discount amount, so that the balance of the bond accounts for each settlement period is different. Generally, the changes in the bond account (ie the interest-bearing base) are generally ignored in determining and amortizing discounts. However, it is not accurate enough to adopt a straight-line amortization method.