英文会計 負債について教えてください
英文会計について教えてください。答えがないので、どれが正解かわかりません。できれば理由もお願いいたします。
ITEMS a THROUGH d are based on the following:
Jammy Inc.'s $50 par value common stock has
always traded above par. During 2002, Jammy
had several transactions that affected the
following balance sheet accounts:
I. Bond discount
II. Bond premium
III. Bond payable
IV. Common stock
V. Additional paid-in capital
VI. Retained earnings
REQUIRED
FOR ITEMS a THROUGH d determine whether the
transaction increased(I),decreased(D), or
had no effect(N)on each of the balance in
the above accounts.
a. Jammy issued bonds payable with nominal
rate of interest that was less than the
market rate of interest.
b. Jammy issued convertible bonds, which
are common stock equivalents, for an
amount in excess of the bonds' face amount.
c. Jammy issued bonds, with detachable stock
warrants, for an amount equal to the face
amount of the bonds. The stock warrants
have a determinable value.
d. Jammy declared and issued a 2% stock dividend.
お礼
回答ありがとうございます。 FV、Nominal、Principal、Capitalなど、とても紛らわしいんですよね、債券って。 どうもありがとうございました。