基础会计(英文版)(第二版)Chapter14LiabilitiesofaCorporationBondsPayable,LeasesandOthers教材教学课件.pptVIP

Chapter 14 Liabilities of a Corporation: Bonds Payable, Leases and Others Bonds Bond Selling Price Bond Certificate Interest Payments Face Value Payment at End of Bond Term At Bond Issuance Date Company Issuing Bonds Subsequent Periods Investor Buying Bonds Company Issuing Bonds Investor Buying Bonds Bonds Payable Bonds usually involve the borrowing of a large sum of money. Individual bonds are often denominated with a par value, or face value, or maturity value Bonds can be sold on organized securities exchanges. Bond prices are usually quoted as a percentage of the face amount. Factors