Tea Mill issues ￥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the straight-line method of amortizing bond discount or premium.
Tea Mill's entry at June 30, 2018, to record the first semiannual payment of interest and amortization of discount on the bonds includes a ____
A、debit to Bond Interest Expense of ￥30,000.
B、credit to Cash of ￥33,000.
C、debit to Discount on Bonds Payable of ￥3,000.
D、debit to Bond Interest Expense of ￥33,000.
Tea Mill's entry at June 30, 2018, to record the first semiannual payment of interest and amortization of discount on the bonds includes a ____
A、debit to Bond Interest Expense of ￥30,000.
B、credit to Cash of ￥33,000.
C、debit to Discount on Bonds Payable of ￥3,000.
D、debit to Bond Interest Expense of ￥33,000.
基础会计（全英）
章节列表
Session 1. Introduction10Session 2. Conceptual Framework of Financial Accounting1Session 3. Accounting Equation and Double-entry Bookkeeping18Session 4. Accounting Cycle: Recording Business Transactions38Session 5. Accounting Cycle: Accounting for Accruals24Session 6. Accounting Cycle: Accounting for Deferrals21Session 7. Accounting Cycle: Preparing Financial Statements18Session 8. Special Journals and Inventory Valuation40Session 9. Bank Accounts and Cash Funds30Session 10. Classified Financial Statements28Session 11. Corporation: Organization and Stockholders’ Equity19Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock20Session 13. Liabilities of a Corporation: Bonds Payable20Final Examination21