我也来请教高手问题:how to book the bond payable amount and interest rate when the bond been issued? For example: I borrow $100 and agree to pay 5 instalments of $25 every year, and 3% interest on the remaining principles which is 100*3%, 80*3%....
-pastrychef(蛋糕);
2013-10-8(#76229@41)
这问题我没看懂, 你是投资bond, 还是issue bond? Face value是多少, Book value呢? 如果每一个installment是$25,那你第一个installment之后,interest应该是75x3%吧? // 同学我们问问题,也要逻辑清晰,数字合理才行。
-jinx99(FAPI);
2013-10-8(#76240@41)
Sorry, my mistake. It is a note payable. I received $100 at the beginning Jan 1 2011, the first payment will be Jan 2012, amount is 25+100*3%
Jan 2013 pay: 25+(100-20)*3%; Jan 2014 pay: 25+ 60*3%, Jan 2015 pay: 25+40*3%, Jan 2016 pay: 25+20*3%
-pastrychef(蛋糕);
2013-10-8(#76243@41)