償債基金B(yǎng)ond sinking fund也是USCPA考試中比較重要的一個(gè)考點(diǎn)，今天就跟著高頓網(wǎng)校USCPA小編來(lái)了解一下吧！
Bond sinking fund 是發(fā)行企業(yè)為償還未到期公司債而設(shè)置的專項(xiàng)基金。一般情況下，償債基金針對(duì)serial bond 比較多。在USGAAP 中，償債基金是資產(chǎn)類科目investment 的一部分，需要單列。由于償債基金里的資金又是用于償債這個(gè)專項(xiàng)目的，使用是受限的無(wú)法用于正常運(yùn)營(yíng)或者短期內(nèi)使用(cannot be used in the next year)，所以bond sinking fund 是一項(xiàng)noncurrent asset. 償債基金的計(jì)量方式與其他investment 類似。
債券償債基金的定義及應(yīng)用
A bond sinking fund is a trustee fund pursuant to indenture where in the company contributes money each year so that at maturity, there is a sum available to repay the entire liability
Instructor’s tips:
The sinking fund is generally a non-current (restricted) asset on the financial statements of the issuer. It is a current asset only to the extent that it offsets a current liability
Example：
The following information relates to noncurrentinvestments that Fall Corp. placed in trust as required by theunderwriter of its bonds:
Bond sinking fund balance, 12/31/Y1 $ 450,000
Year 1 additional investment 90,000
Dividends on investments 15,000
Interest revenue 30,000
Administration costs 5,000
Carrying amount of bonds payable 1,025,000
What amount should Fall report in its December 31, year 2balance sheet related to its noncurrent investment for bondsinking fund requirements?
例題解析：
償債基金的計(jì)量方法與investment 類似。無(wú)論是dividend 還是interest 都是用于未來(lái)償債的目的的，所以會(huì)增加bond sinking fund investment 這個(gè)科目，行政性費(fèi)用會(huì)從該fund 中減去，所以會(huì)減少sinking fund 的余額。因而，期末余額=$450,000+90,000+15,000+30,000-5,000= $580,000.