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Analysis:
The amount of "bonds payable-interest adjustment" formed by issuing bonds =116-100 =160,000 yuan. As mentioned in the title, if it is amortized by the average method for 4 years and twice a year, the amortization times will be 8 times, and the amortization adjustment amount will be 65438.
Let's explain it with terms and analysis:
At the time of publication:
Debit: bank deposit 1 16
Loan: bonds payable-face value 100.
Bonds payable-interest adjustment 16
At this time, amortized cost is 65,438+065,438+060,000 yuan.
On June 30, 2008,
Debit: financial expenses 12( 10+2)
Loans: bonds payable-interest adjustment II
The interest payable is10 (100×10%).
Then the amortized cost (book value) at this time =116-2 =1140,000 yuan.
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