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日期:2024-04-22
Bonds Payable A. Bond Prices Bonds pay a stated rate of interest that may be different from the market rate of interest when the bonds are issued. Bond prices are usually quoted as a percentage of the face amount (i.e., the amount which must be repaid whe...
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日期:2024-04-16
bonds payable Generally a long term liability account containing the face amount, par amount, or maturity amount of the bonds issued by a company that are outstanding as of the balance sheet date. To learn more, see Explanation of Bonds Payable. For more ...
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日期:2024-04-17
Introduction to Bonds Payable Bonds are a form of long-term debt. You might think of a bond as an IOU issued by a corporation and purchased by an investor for cash. The corporation issuing the bond is borrowing money from an investor who becomes a lender ...
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日期:2024-04-17
In finance, a bond is an instrument of indebtedness of the bond issuer to the holders. It is a debt security, under which the issuer owes the holders a debt and, depending on the terms of the bond, is obliged to pay them interest (the coupon) and/or to re...
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日期:2024-04-18
One source of financing available to corporations is long‐term bonds. Bonds represent an obligation to repay a principal amount at a future date and pay interest, usually on a semi‐annual basis. Unlike notes payable, which normally represent an amount owe...
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日期:2024-04-18
Chapter 2.1 ® - Issuing Bonds Payable & Long-Term Notes Payable, Advantages & Disadvantages of Bonds Payable, Par Value & Bond Certificates Part 2.1 - Issuing Bonds Payable & Long-Term Notes Payable, Advantages ......
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日期:2024-04-23
The premium on a bond payable represents the extra cash value of a bond that pays an interest rate that is higher than current market rates. Bonds are a series of fixed cash flows based on a fixed interest rate. Therefore, a bond that pays an annual rate ...
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日期:2024-04-19
BOND INVESTMENTS and BONDS PAYABLE © bonds.doc Written by Professor Gregory M. Burbage, MBA, CPA, CMA, CFM Please observe all copyright laws Bonds are issued by businesses as a means of borrowing money. They are, in essence, a note...