USCPA高频考点：amortizing bond premium

正保会计网校特别为美国CPA学员整理了USCPA高频考点：amortizing bond premium (discount)，希望学员们牢牢的掌握，不要丢分。祝您在网校学习愉快！

Two methods of amortizing bond premium (discount)

债券溢价摊销的两种方法

Straight-line: Premium (Discount)/number of periods outstanding.

Interest (effective rate) Method (US GAAP/IFRS): Carrying value*effective rate-Face value*stated rate

Instructor’s tips:

A bond premium occurs when the price of the bond has increased in the secondary market due to a drop in market interest rates

mount amortized can be used to offset the interest from the bond, which will reduce the amount of taxable income the investor will have to pay with respect to the bond.

here is no deduction possible for bond premiums related to tax-free bands.

美国CPA的报考条件和要求十分灵活。会计、经济、金融、管理等相关专业的专科或本科学历都是有机会报考的。点击了解自己是符合AICPA报考资格>>

每天进步一点：

AICPA知识点：股权融资-Common Stock普通股

BEC知识点：Mortgage Bonds抵押债券

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