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Anonymous users2024-02-07Issued on January 1.
Debit: Bank deposit 800,000
Credit: Bonds payable 800,000
June 2009, December 2009.
Borrow: 20,000 projects under construction
Credit: Interest payable 20,000
July 1, 2010, January 1, 2010, July 1, 2010.
Borrow: Interest payable 20000
Credit: Bank Deposit 20000
June. Borrow: 20,000 projects under construction
Credit: Interest payable 20,000
December. Debit: Finance Fee 20000
Credit: Interest payable 20,000
At the end of December.
Borrow: Interest payable 20000
Bonds payable 800000
Credit: Bank Deposit 820000
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Anonymous users2024-02-06Debit: Bank deposit 800,000
Loan Bonds Payable – Face Value 800,000
It was the same in 2009 and at the beginning of 2010:
Borrow: 20,000 projects under construction
Credit: Interest payable 20,000
Borrow: Interest payable 20000
Credit: Bank Deposit 20000
In 2010, the construction in progress was consolidated and the interest was no longer capitalized.
Debit: Finance Fee 20000
Credit: Interest payable 20,000
Borrow: Interest payable 20000
Credit: Bank Deposit 20000
January 1, 2011.
Debit: Finance Fee 20000
Credit: Interest payable 20,000
Borrow: Interest payable 20000
Credit: Bank Deposit 20000
Borrowing Bonds Payable – Face Value 800,000
Credit Bank Deposit 800000
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Anonymous users2024-02-05Consider the time value of funds: market ** = 1000 * 8% (1-t) * (p a, kb, 5) + 1000 * (p f, kb, 5), that is, market ** = the present value of the ordinary annuity with the annual take-home bond interest as the annuity + the compound present value of the bond principal paid five years later.
The calculation formula that does not need to look up the table is: market**=60*[1-(1+kb) -5] kb+1000 (1+kb)5 (note: -5, how many power is 5, 5 cannot be displayed here) at the current tax rate t at 25% timing:
KB=6%, Market**=1000, KB=8%, Market**=920, KB=10%, Market**=848.
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Anonymous users2024-02-04This is a calculation of the bond** and the value, and it is recommended that you must master it.
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Anonymous users2024-02-03At the end of the debt service, the interest included in the finance charge is the actual amount of money paid for the payment.
However, the overcharge of 5,000 (500 bonds, one more than 10 yuan) at the time of issuance is included in the "bonds payable - interest adjustment" at the time of issuance, and at the end of the period, the interest payment is adjusted from this. Use the money to offset the interest payable. Therefore, the interest is 5000
Further information: Bonds can be classified into long-term bonds, short-term bonds, and medium-term bonds according to the maturity period. Generally speaking, long-term bonds with a repayment period of more than 10 years are considered long-term bonds; short-term bonds with a repayment period of less than 1 year; Medium-term bonds with a maturity of 1 year or more but less than 10 years (including 10 years) are medium-term bonds.
The maturity division of China's treasury bonds is the same as the above standard. However, the maturity division of state-seeking corporate bonds is different from the above criteria. The repayment period of China's short-term corporate bonds is less than 1 year, the repayment period of more than 1 year and less than 5 years is medium-term corporate bonds, and the repayment period of more than 5 years is long-term corporate bonds.
The issuers of short-term bonds are mainly industrial and commercial enterprises and **, and banks in financial institutions rarely issue short-term bonds because they take deposits as their main funds**, and a large part of the deposits have a maturity of less than 1 year.
Most of the short-term bonds issued by enterprises are to raise temporary working capital for factories. In China, the maturities of such short-term bonds are 3 months, 6 months and 9 months, respectively. In 1988, Chinese enterprises began to issue short-term bonds, and by the end of 1996, enterprises had raised a total of 105.508 billion yuan through the issuance of short-term bonds.
**Short-term bonds are mostly issued to balance budget expenditures. There are four types of short-term bonds issued by the United States**: 3-month, 6-month, 9-month and 12-month. There are fewer short-term bonds issued in China.
The issuers of medium and long-term bonds are mainly **, financial institutions and enterprises. The purpose of issuing medium- and long-term bonds is to obtain long-term stable funding. The bonds issued by China's ** are mainly medium-term bonds, concentrated in the period of 3 5 years.
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Anonymous users2024-02-02The time value of the gold is as follows: market ** = 1000 * 8% (1-t) * (p a, kb, 5) + 1000 * (p f, kb, 5), that is, market ** = the present value of the ordinary annuity with the annual take-home bond interest as the annuity + the compound present value of the bond principal paid after five years.
The calculation formula that does not need to look up the table is: market**=60*[1-(1+kb) -5] kb+1000 (1+kb)5 (note: -5, how many power is 5, 5 cannot be displayed here) at the current tax rate t at 25% timing:
KB=6%, Market**=1000, KB=8%, Market**=920, KB=10%, Market**=848.
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Anonymous users2024-02-01Issue Price: BAI 10 (
p/a,8%,4）+110×(f/p,8%,5)=
After-tax debt capital cost zhi [ 100 10% (dao1-25%)] This is the cost of funds calculated by the static square return method, and the dynamic is too troublesome to answer).
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Anonymous users2024-01-31Issuance**=100*10%*(P a,8%,5)+100*(P f,8%,5)=100*10%*
Cost of capital. specialized, r,5)+100*(p f,r,5).
r=cost of capital=genus=
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Anonymous users2024-01-30The effective interest rate is calculated first. The real interest rate is certainly slightly less than 3%. Using the interpolation method, looking up the table, the solution is r=early 2010.
Borrow bank deposit 5020000
Credit: Bonds payable - face value 5,000,000 bonds payable - interest adjustment 20,000
Borrowing Construction in progress 145078 (5,020,000 * Bonds payable - interest adjustments 4922
Credit Interest payable 150,000
Borrow interest payable 150,000
Credit bank deposit 150000
Borrowed by Construction in Progress 144936
Bonds Payable – Interest Adjustment 5064
Credit Interest payable 150,000
Borrow interest payable 150,000
Credit bank deposit 150000
Borrow finance charges 144789
Bonds Payable – Interest Adjustment 5211
Credit Interest payable 150,000
Borrow interest payable 150,000
Credit bank deposit 150000
Borrow finance charges 145197
Bonds Payable – Interest Adjustment 4803
Credit Interest payable 150,000
Borrow bonds payable – face value 5000000
Interest payable 150,000
Credit Bank Deposit 5150000
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Anonymous users2024-01-291. Real rate of return = (100 + 100 + 100 + 100 + 1000-1100) 1100=
2. Holding period rate of return = (1500-1300 + 50) 1300 =
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Anonymous users2024-01-28If: the coupon rate is 6%, the term is 5 years, the interest is paid semi-annually, and the market interest rate is 8%, then:
The value of the bond = m*i*(p a,k,n)+m*(p f,k,n)10*6% 2*(p a,8% 2,5*2)+10*(p f,8% 2,5*2) million yuan.
1.Borrow: Bank deposit 55000
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911 Incident Sun Zai.
On the morning of September 11, 2001 Eastern Time, **** hijacked four civil airliners and crashed into the World Center in New York and the Pentagon in Washington, D.C., and six buildings, including the Twin Towers of the World Center, were completely destroyed, and Manhattan Island was covered with dust and smoke. A total of 2,998 people were killed in the incident, of which 2,974 were officially confirmed dead, and 24 others are unaccounted for. The people killed included all passengers on the four planes, a total of 246 people, 2,603 people from the World Trade Center, 125 people from the Pentagon, and 411 rescue workers lost their lives. >>>More
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