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公司發(fā)行債券有個(gè)債券面值,這個(gè)面值是什么意思?
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冉老師
金牌答疑老师
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你好,
債券面值,是指?jìng)l(fā)行時(shí)所設(shè)定的票面金額,它代表著發(fā)行人借入并承諾于未來(lái)某一特定日期(如債券到期日),償付給債券持有人的金額。
2020 04/16 07:53
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2020 04/16 07:55
一般公司購(gòu)入債券支付的實(shí)際金額和債券的面值是相同的嗎?
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冉老師 
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2020 04/16 07:57
你好,一般不會(huì)相同,一般會(huì)折價(jià)購(gòu)買(mǎi)
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2020 04/16 08:06
老師您幫我看一下這個(gè)例題,然后告訴我,購(gòu)買(mǎi)債券作為交易性金融資產(chǎn)核算時(shí),它的成本價(jià)是怎么確定的?購(gòu)買(mǎi)股票作為交易性金融資產(chǎn)我懂確定它的初始確認(rèn)金額,但是購(gòu)買(mǎi)債券我就不會(huì)確認(rèn)了
FAILED
FAILED
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2020 04/16 08:18
你好,債券作為交易性金融資產(chǎn)初始入賬價(jià)值等于,購(gòu)買(mǎi)價(jià),這個(gè)購(gòu)買(mǎi)價(jià)是不含應(yīng)收利息,費(fèi)用,以及增值稅的
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2020 04/16 09:25
題目給出的債券面值有什么作用嗎,我老是以為用面值作為初始入賬價(jià)值
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2020 04/16 09:51
你好,這個(gè)如果確認(rèn)交易性金融資產(chǎn)是沒(méi)什么用的
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