為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，高頓網(wǎng)校特別為大家整理了美國(guó)CPA考試考點(diǎn)解析，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
　　Two methods of amortizing bond premium (discount)
　　債券溢價(jià)攤銷(xiāo)的兩種方法
　　Straight-line: Premium (Discount)/number of periods outstanding.
　　Interest (effective rate) Method (US GAAP/IFRS): Carrying value*effective rate-Face value*stated rate
　　Instructor’s tips:
　　A bond premium occurs when the price of the bond has increased in the secondary market due to a drop in market interest rates
　　mount amortized can be used to offset the interest from the bond, which will reduce the amount of taxable income the investor will have to pay with respect to the bond.
　　here is no deduction possible for bond premiums related to tax-free bands.
 
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