NO.PZ2018062018000072
问题如下:
Which of the following statement most likely report in Income statement regarding company’s debt:
选项:
A.amortization amount
B.coupon
C.interest
解释:
Answer is C, interest expenses are reported in income statement. coupon are reported on cash flow statement, and amortization amount is reported on banlance sheet.
如果是零息债券,就是没有利息费用的呀?
本金摊销虽然B/S中有,但是摊销费,折旧费不是也会体现在利润表吗?而且零息债券也会体现在摊销费呀