What is the relationship between the face value of the bond of 20 million yuan and the cost of 2060?

The face value is used to calculate interest, and the cost is to see whether the disposal of assets can be profitable, and the impact profit = -20 + 2000 * 4% + (2100-2060) = 100

1. On July 1, 2009, Company A purchased the bonds issued by Company B on January 1, 2009, and paid the price of 21 million yuan (including the interest of 400,000 yuan on the bonds that had reached the interest payment period but had not been received), and paid the transaction cost of 200,000 yuan. The bond is worth 20 million yuan, with a coupon rate of 4% per annum (the coupon rate is equal to the effective interest rate), and the interest is paid semi-annually, and Company A classifies it as a trading financial asset.

Accounting entries. Borrow: Transactional financial assets - cost 2060 Borrow: interest receivable 400,000.

Borrow: investment income of 200,000 (transaction costs).

Generation: bank deposits of 21.2 million.

The fair value of the trading financial asset was $21 million as at December 31.

Borrow: Trading financial assets - fair value change 400,000 (2100-2060) generation: fair value change profit or loss 400,000.

3. Accrue half-year interest.

Borrow: interest receivable 400,000 (2000 * 4% 2 = 400,000) generation: investment income 400,000.

4. The amount of profit affected by the trading financial assets of Company A in 2009 was () 10,000 yuan.

20 debit + 400,000 (fair value change profit or loss of 400,000) + investment income of 400,000 (half-year interest) = 600,000 yuan.

It shows that the bond is issued at a premium.

1. Bond issuance.

Borrow bank deposit 22000

Credit Bonds Payable - Face Value 20000

Bonds payable - premium 2000

2. Interest accrual at the end of the first year.

Borrowing 440 (22000*3%) bonds payable with a premium of 160

Loan Debt Payable - Interest 600 (20000*3%).

Amortized cost = 22000 + 600-160

This question is actually the difference between face value and **. How much do you pay to buy bonds, it depends on the face value of the bond, not the face value, ** and the face value are two different things, the face value of the treasury bonds are 100 yuan, but ** is very different. The reason is that in addition to the face value, it is also related to the coupon rate, the maturity of the bond, the interest payment cycle, the yield to maturity (the higher the risk, the higher the yield requested by the investor), etc.

Therefore, the 20.6 million yuan paid by the enterprise is the discounted value of the interest and the maturity principal of the 20 million yuan bond in the future.

You can take a look at: Encyclopedia Bond Pricing Related Terms.

Hello! The face value is used to calculate interest, and the cost is to see whether the disposal of assets can be profitable, and the impact profit = -20 + 2000 * 4% + (2100-2060) = 100

What is not included is issued at a premium.

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It should be the interest that has matured and not yet been received on the bond, and the interest receivable is treated.

1000*10%(p a,i,5)+1090(p f,i,5)=950, with %....Substitution is used to find i by interpolation