开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

HL · 2022年03月22日

这里carrying value叫账面价值吗?

NO.PZ2016012102000199

问题如下:

Here is some information about the BIM corporation's bonds redemption under U.S. GAAP. Which of the following is most accurate?

  • call price=$223,000
  • on the call date:
    • face value=$200,000
    • unamortized issue costs=$15,230
    • carrying value=$260,000

选项:

A.

Report a gain of $21,770.

B.

Report a loss of $17,500.

C.

Report a gain of $37,000.

解释:

A is correct.

Under U.S. GAAP, unamortized issue costs are reported on the balance sheet as an asset and are not included in the book value of the bond liability.

Thus, the remainder of the issue costs must be written off when the bond is redeemed.

Gain or loss on redemption = carrying value - reacquisition price - unamortized issue costs = 260000-223000-15230= +21770---gain

考点: 发行成本摊销和核销

在美国准则下,债券的发行成本将作为一项资产,确认在B/S上,然后逐年摊销到I/S中。

因此,当债券被赎回时,剩余的未摊销完毕的发行成本也要一核销written off。

赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。

赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k


carrying value 市场价值

call price 赎回价格

face value 面值 = par value


以上理解是否正确,请教!

2 个答案

Kiko_品职助教 · 2022年03月24日

嗨,爱思考的PZer你好:


1.正确

2.这个理解不对。carrying value就是实实在在账面上记录的价值。Realizable value是可变现价值,是如果现在卖掉资产,实际能够卖得的钱。正常情况下realizable value可以视为跟fair value是相等的,但是有些情况下,不一定能卖到fair value的价格,比如二手房,可能正常出售能卖200万,但是如果房主着急变现,可能就只能卖150万。所以严格来说,fair value是一个理论上的价值,而realizable value是现实中可以拿到的实实在在的钱。

3.carrying value跟market value还是比较好区分的,还是举房子的例子,我买来这个房子的时候10万,账上记的10万是carrying value,但是现在价值100万,100万就是market value。


----------------------------------------------
加油吧,让我们一起遇见更好的自己!

Kiko_品职助教 · 2022年03月23日

嗨,爱思考的PZer你好:


carrying value是账面价值哈。市场价值是market value或者fair value,他跟carrying value账面价值一般情况下是不一样的。

剩下两个理解正确。

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

HL · 2022年03月23日

1、我的理解,账面应该记录买入时的价值,是历史价值,不知道这样理解是否正确? 2、这个carrying value是不是更应该理解成realizable value? 3、carrying value和market value区别在哪里?

  • 2

    回答
  • 0

    关注
  • 420

    浏览
相关问题

NO.PZ2016012102000199 问题如下 Here is some information about the BIM corporation's bon remption unr U.S. GAAP. Whiof the following is most accurate? call price=$223,000 on the call te: favalue=$200,000 unamortizeissue costs=$15,230 carrying value=$260,000 A.Report a gain of $21,770. B.Report a loss of $17,500. C.Report a gain of $37,000. A is correct.Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability.Thus, the remainr of the issue costs must written off when the bonis reemeGain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain考点 发行成本摊销和核销 在美国准则下,债券的发行成本将作为一项资产,确认在B/S上,然后逐年摊销到I/S中。因此,当债券被赎回时,剩余的未摊销完毕的发行成本也要一核销written off。赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 账面价值carrying value是260000,赎回价格是223000,不应该直接用carrying value-call price就可以了吗

2023-03-14 22:47 1 · 回答

NO.PZ2016012102000199 问题如下 Here is some information about the BIM corporation's bon remption unr U.S. GAAP. Whiof the following is most accurate? call price=$223,000 on the call te: favalue=$200,000 unamortizeissue costs=$15,230 carrying value=$260,000 A.Report a gain of $21,770. B.Report a loss of $17,500. C.Report a gain of $37,000. A is correct.Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability.Thus, the remainr of the issue costs must written off when the bonis reemeGain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain考点 发行成本摊销和核销 在美国准则下,债券的发行成本将作为一项资产,确认在B/S上,然后逐年摊销到I/S中。因此,当债券被赎回时,剩余的未摊销完毕的发行成本也要一核销written off。赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 这道题为什么还要减去未摊销部分

2022-09-12 17:50 2 · 回答

NO.PZ2016012102000199 问题如下 Here is some information about the BIM corporation's bon remption unr U.S. GAAP. Whiof the following is most accurate? call price=$223,000 on the call te: favalue=$200,000 unamortizeissue costs=$15,230 carrying value=$260,000 A.Report a gain of $21,770. B.Report a loss of $17,500. C.Report a gain of $37,000. A is correct.Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability.Thus, the remainr of the issue costs must written off when the bonis reemeGain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain考点 发行成本摊销和核销 在美国准则下,债券的发行成本将作为一项资产,确认在B/S上,然后逐年摊销到I/S中。因此,当债券被赎回时,剩余的未摊销完毕的发行成本也要一核销written off。赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 老师,您好,我想问下哈,为什么不是用favalue减呀,我觉得如果是call的话,那么赚的不应该是面值减去call的价格吗。谢谢

2022-07-11 10:43 1 · 回答

NO.PZ2016012102000199 Report a loss of $17,500. Report a gain of $37,000. A is correct. Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability. Thus, the remainr of the issue costs must written off when the bonis reeme Gain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain 考点 发行成本摊销和核销 在美国准则下,债券的发行成本将作为一项资产,确认在B/S上,然后逐年摊销到I/S中。 因此,当债券被赎回时,剩余的未摊销完毕的发行成本也要一核销written off。 赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 这道题的carry value 是net book value 吗?还是指初始融资金额,尚未摊销?

2022-03-03 14:41 2 · 回答