Amortization of premium bonds

    • [DOC File]Financial Accounting volume 2 questions

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      On July 1, 2008, after recording interest and amortization, Nah Co. converted P 2,000,000 of its 12% convertible bonds into 50,000 shares of P2 par value common stock. On the conversion date the carrying value of the bonds was P 2,800,000, and Nah common stock was publicly trading at P60 per share.

    • [DOCX File]www.bicpa.org.cn

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      附件：财务报告英文参考文本. 财务报告. Financial Statements. 审计报告. I. Audit Report. 财务报表. Financial Statements. 合并资产负债表. CONSOLIDATED STATEMENT OF FINANCIAL POSITION

    • [DOC File]CHAPTER 2

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      Such assets may include stocks, bonds, real estate (other than the property being purchased), etc. In addition, certain types of loans secured against deposited funds, such as signature loans, the cash value of life insurance policies, loans secured by 401(k)s, etc., in which repayment may be obtained through extinguishing the asset; do not ...

    • [DOC File]CHAPTER 3

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      Overlapping interest on old bonds $ 45,000. Call premium 75,000. Unamortized flotation cost of old bonds ($18,000 x 25/30) 15,000. Unamortized discount on old bonds ... The amortization method refers to the retirement of a debt by making a set of equal periodic payments. These periodic payments include both interest and principal.

    • [DOC File]會計科目中英對照及編碼 .tw

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      2341 應付公司債 Bonds payable 2342 應付公司債溢(折)價 Premium (discount) on bonds payable 235 長期借款 Long-term borrowings 指到期日在一年以上之借款。

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