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美國CPA考點解析：債券償債基金的定義及應用
Bond sinking funds?
債券償債基金的定義及應用
A bond sinking fund is a trustee fund pursuant to indenture wherein the company contributes money each year so that at maturity, there is a sum available to repay the entire liability
Instructor’s tips:
The sinking fund is generally a non-current (restricted) asset on the financial statements of the issuer. It is a current asset only to the extent that it offsets a current liability
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