基础会计(英文版)(第二版)Chapter_15_Corporation_as_an_Investor_Investments_in_Corporate_Securities教材教学课件.pptVIP

Chapter 15 Corporation as an Investor: Investments in Corporate Securities Nature of Investments Bonds and notes (Debt securities) Common and preferred stock (Equity securities) Investments can be accounted for in a variety of ways, depending on the nature of the investment relationship. 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