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2#
发表于 2011-4-22 18:25
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是不是这样理解.
因为 coupon payment is reported as operating activities in the cash flow statement
对于 discount bond, coupon payment > interest expense, 所以( coupon payment - interest expense) 应该 add back to net income.
而对于 premium bond, 因为 coupon payment < interest expense, the difference can be viewed as a source of borrowing, 所以应该 subtract from the net income. |
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