USCPA考試，許多考生都認(rèn)為FAR這門科目比較難，因此要熟練掌握知識(shí)點(diǎn)。高頓網(wǎng)校USCPA小編今天來(lái)為大家介紹其他負(fù)債和債務(wù)契約的相關(guān)內(nèi)容。
　　Other Liabilities and debt covenants
　　債務(wù)契約是指企業(yè)經(jīng)理人員代表股東與債權(quán)人簽訂的、用于明確債權(quán)人和債務(wù)人雙方權(quán)利和義務(wù)的一種法律文書(shū)，包括各種貸款契約、債券發(fā)行契約等。
　　Trade accounts payable Gross method Vs.Net method
　　In gross method，if invoice was paid within the discount period，a purchase discount is credit.
　　In net method，if invoice was paid after the discount period，a purchase discount lost account is credit.
　　Sales taxes are not an expense of the company collecting the sales taxes from customers.
　　Sales taxes payable should be credited to a payable account after collection and until remitted.
　　Payroll deductions are items withheld from employees out of the gross pay on their paychecks. They do NOT represent an expense to the employer.
　　Unemployment taxes and the employer‘s share of payroll taxes should be accrued by the employer as an expense.
　　Notes must be recorded at present value.
　　Recording any difference between the face amount of the note and its present value as a discount or premium that must be amortized over the life of the note.
　　Common debt covenants
　　Limitations on issuing additional debt
　　Restrictions on the payment of dividends
　　Limitations on the disposal of certain assets
　　Minimum working capital requirements
　　Collateral requirements
　　Limitation on how the borrowed money can be used.
　　Maintenance of specific financial ratios