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關(guān)注:1
2013-05-23 12:21
求翻譯:Early extinguishment of debt occurs whenever a firm’s long-term debt is retired before maturity. management can accomplish this extinguishment by repurchasing the bonds in the market . other bonds are callable and give the issuing corporation the right to buy back the bands before maturity at a specified price . this p是什么意思?![]() ![]() Early extinguishment of debt occurs whenever a firm’s long-term debt is retired before maturity. management can accomplish this extinguishment by repurchasing the bonds in the market . other bonds are callable and give the issuing corporation the right to buy back the bands before maturity at a specified price . this p
問題補(bǔ)充: |
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2013-05-23 12:21:38
發(fā)生提前清償債務(wù)時,一個公司的長期債務(wù)到期前退役。債券回購市場的管理可以實現(xiàn)滅火。其他債券贖回權(quán)到期前買回來的樂隊,在一個指定的價格和發(fā)行公司。這個價格通常是上述面值或面值樂隊,因為債券持有人將放棄未來的利息收入。超過票面金額往往被稱為呼叫溢價。一家公司時熄滅其債務(wù)到期之前,會有收益或損失。收益或損失是重新獲取價格和樂隊的賬面價值之間的差額。根據(jù)現(xiàn)行的會計原則,收益或損失被認(rèn)為是不尋常,必須低于該行作為一個單獨的項目對損益表所示。因為這些收益和損失其實是相當(dāng)普遍,許多人不同意FASB的規(guī)則,規(guī)定這些特殊項目的收益和損失的報道。例如,時
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2013-05-23 12:23:18
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2013-05-23 12:24:58
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2013-05-23 12:26:38
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2013-05-23 12:28:18
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