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债券核算包括债券发行核算和债券投资核算两部分内容,债券的发行是站在筹资方核算,债券投资是站在投资方核算,它们的帐务处理存在着一定衔接、对应关系。筹资方发行债券在取得资金同时作为一项负债处理,投资方购买债券在支付资金同时作为一项资产增加处理,筹资方每期计算利息支出时作为一项费用处理,投资方每期计算利息收入时作为一项收益处理。对于筹资方来说,债券核算分为三个步骤:第一:债券发行核算;第二:期末计算利息支出核算;第三:到期还本付息的核算;对于投资方来说对应地也分为三个步骤,即:购入债券核算,期末计算利息收入核算,到期收到本息核算。本文仅站在筹资者和投资者立场上对债券核算帐务处理作一下比较。
Bond accounting includes bond issuance accounting and bond investment accounting of two parts, bond issuance is standing fund-raising accounting, bond investment is standing on the investment side accounting, there is a certain convergence of their accounting treatment, the corresponding relationship. The bond issuance by the fund-raising party is treated as a liability at the same time as the fund-raising, while the bond-purchasing by the investor is handled as an asset while the fund-raising bond is being treated as an asset. The fund-raising party calculates each interest expense as a fee and the investor calculates the interest income When treated as a benefit. For the financing side, the bond accounting is divided into three steps: first: bond issuance accounting; second: the end of the calculation of interest expense accounting; third: the debt repayment of principal and interest; for investors also correspondingly Divided into three steps, namely: the purchase of bonds, the calculation of interest income at the end of the period, due to receive principal and interest accounting. This article only on the position of investors and investors on the bond accounting transactions for some comparison.