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  2. 2020年3月25日 · An amortized bond is one in which the principal (face value) on the debt is paid down regularly, along with its interest expense over the life of the bond. A fixed-rate...

    • Will Kenton
  3. Summary. An amortized bond is a bond with a face value (or par) and interest that is paid down gradually until the bond reaches maturity; bond maturity may range up to 30 years. Amortization is a helpful accounting tactic that is considerably beneficial to the company issuing the bond.

  4. 2024年5月15日 · What is the Amortization of Bond Premium? Amortization of Bond Premium refers to the amortization of excess premium paid over and above the face value of the Bond. A bond has a stated coupon rate of interest and pays interest to the bond investors based

  5. 2019年7月16日 · The bond amortization calculator is used as follows: Step 1. Enter the annual bond rate. Step 2. Enter the term of the bond in years. Step 3. Enter the number of times interest payments are made on the bond each year. For example, a semi-annual bond has two interest payments each year and the number 2 would be entered.

  6. tax.thomsonreuters.com › blog › what-is-bond-amortizationWhat is bond amortization?

    2023年10月19日 · Thomson Reuters Tax & Accounting. October 19, 2023 · 6 minute read. Amortization schedules, bonds payable, bond calculation methods, and more. Jump to: What is amortization of a bond? Are bonds payable amortized? How to calculate bond amortization. What is a sinking fund? Managing amortization of bonds. Do you have clients looking to issue bonds?

  7. As noted previously, any premium or discount is assumed to be amortized over the life of the bond in equal amounts. An entry is made at each point interest is paid. BDCC’s bonds are issued for three years and interest will be paid twice each year, on June 30 and December 31 for a total of six payment dates.

  8. 2019年12月17日 · The bond amortization schedule is produced as follows. The table starts with the book value of the bond which is the face value (250,000) plus the premium on bonds payable (9,075), which equals the amount of cash received from the bond issue (259,075).