债券相顺关分录.pptxVIP

2;3;4;5;6;7;8;Issuing Procedures (contd);Bond Trading 交易;11;12;13;14;15;Issuing Bonds at Face Value (contd);17;18;19;20;21;Question 2;23;24;25;26;27;28;29;30;31;32;Lease Liabilities (contd);34;Lease Liabilities (contd);Lease Liabilities (contd);37;;39;40;Lease Liabilities (contd);42;43;Analysis 1 Debt to total assets ratio measures the percentage of total assets provided by creditors. 2 Times interest earned ratio indicates entity’s ability to meet interest payments as they fall due.;45;APPENDIX 16APV Concepts Related to Bond Pricing;Present Value of Face Value;48;49;50;51;52;53;54;55;56;57;