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老師, 發(fā)行債券的發(fā)行費(fèi)用為什么要在入賬價值里面減掉? 不是應(yīng)該包含在里面
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這個是規(guī)定了,至于原因,老師只能推理,畢竟不是老師規(guī)定的,沒辦法100%確定原因
根據(jù)相關(guān)會計準(zhǔn)則,債券的入賬價值應(yīng)當(dāng)反映其公允價值。發(fā)行費(fèi)用作為融資過程中的成本,應(yīng)當(dāng)從實(shí)際收到的款項(xiàng)中扣除,以反映債券的真實(shí)融資金額。
2024 04/23 14:14
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2024 04/23 14:38
老師,那投資債券呢
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2024 04/23 14:43
你好!你具體是問什么
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2024 04/23 14:56
它的投資費(fèi)用是加到價值里面還是減掉
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2024 04/23 15:01
你好!這個是要加上去的。
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2024 04/23 15:22
不太理解
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2024 04/23 15:23
你好!因?yàn)槟阗I的時候,這個錢也已經(jīng)花了,是你為了這個業(yè)務(wù)而花的
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2024 04/23 15:23
很多時候,只能靠記憶。
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