问题已解决
老師,到期一次還本付息和分期付息的債券,計提和支付的分錄分別是什么
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學(xué)員你好,分期計提利息,
借:財務(wù)費用
? ? 貸:應(yīng)付利息
支付
借:應(yīng)付利息
? ? 貸:銀行存款
還本
借:應(yīng)付債券
? ? ?貸:銀行存款
2022 04/04 11:21
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/04 11:24
到期一次還本付息呢
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/04 11:25
借:財務(wù)費用
? ? 貸:應(yīng)付債券
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/04 11:25
什么時候通過應(yīng)計利息核算
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/04 11:26
分期付息的通過應(yīng)付利息,沒有應(yīng)計利息,應(yīng)付債券-應(yīng)計利息
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