新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬試題：有價證券（二）
Kale Co. purchased bonds at a discount on the open market as an investment and intends to hold these bonds to maturity. Kale should account for these bonds at:
a. Amortized cost.
b. Lower of cost or market.
c. Fair value.
d. Cost.
Explanation
Choice "a" is correct. Bond investments which are intended to be held until the maturity date are classified as held-to-maturity securities and are reported at their amortized cost.
Choice "d" is incorrect. Investments in marketable securities are reported at fair value or at their amortized cost, depending on their classification.
Choice "c" is incorrect. Trading securities and available-for-sale securities are reported at their fair value.
Choice "b" is incorrect. The lower of cost or market method is no longer used to account for marketable securities.
關注正保會計網(wǎng)校“美國CPA考試”官方微信，相關動態(tài)彈指間了解，只拿手機便知考試動態(tài)。還等什么，掃一掃微信碼加入網(wǎng)校大家庭吧！
（微信號：aicpachinaacc）
【我要糾錯】 責任編輯：小敏
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號