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- 注册时间
- 2011-7-11
- 最后登录
- 2016-4-19
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A -
You record the amount received (PV of this bond = 771) since it is a discount bond and that is the initial liability. The difference btwn the amount received and the face value of the bond is recorded in a contra liability account as someone mentioned above, under US GAAP. |
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发表于 2011-7-13 16:38
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