chapter 15基础会计英文版.pptVIP

Chapter 15 Corporation as an Investor: Investments in Corporate Securities Nature of Investments Accounting for Investments in Bonds Assume that on August 1 Guangli Co. Ltd purchased 10 000 yuan, 9% bonds of Baiyun Co. which pays interest on June 1 and December 1. Guangli Co. Ltd bought the bonds on August 1, at the price of 98, plus a brokerage commission of 50 yuan and two months’ accrued interest of 150 yuan. Accounting for Investments in Bonds Investment in Bonds 9 850 Bond Interest Receivable 150 Cash 10 000 Accounting for Inv