1, depending on whether the purpose of issuing bonds is to expand business or make up for financial loopholes in business, the former is good and the latter is bad;
2. The interest of issuing bonds, if the interest of issuing bonds is lower than the interest of bank loans, is beneficial, otherwise it will constitute pressure;
3. In the big environment, companies that can actually issue bonds are still relatively high-quality companies. In a bull market environment, everything is considered good. Issuing bonds is a way for enterprises to raise funds by issuing bonds.
Issuing bonds can be seen as a positive signal. If an enterprise chooses to issue bonds, it usually means that the enterprise has a certain popularity and credibility in the market. In addition, issuing bonds also shows that the company has stable cash flow and solvency. These factors will attract investors' attention and investment, thus improving the company's financing ability. In addition, issuing bonds can also increase the flexibility of corporate balance sheets and make it easier to cope with unexpected events, such as economic downturn and market changes.
However, in some cases, bond issuance can also be regarded as a negative signal. For example, if a company issues debts with high inventory or accounts receivable, or its operating efficiency is low, it may be considered as avoiding risks or alleviating financial pressure. At this time, investors may be cautious about the future development of the company, which will lead to the decline of the company's share price and market value.
How to deal with the accounting of general corporate bonds?
1. Issuance of bonds:
Debit: bank deposit,
Loan: bonds payable-face value (face value of bonds),
-Interest adjustment (difference).
2. Accrued interest at the end of period
Borrow: projects under construction, manufacturing costs, financial costs and other subjects.
Bonds payable-interest adjustment,
Loan: interest payable (interest on installment bonds),
Bonds payable-accrued interest (bond interest with one-time repayment of principal and interest).
3. Repaying principal and interest at maturity:
Borrow: bonds payable-face value,
—— Accrued interest (interest on bonds with principal and interest repaid in one lump sum at maturity),
Interest payable (interest on the last installment of installment bonds),
Loan: bank deposit.