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.
The entry made by Tea Mill to record issuance of the bonds payable at December 31, 2018, includes ____
A、a debit to Cash of ￥1,000,000.
B、a debit to Discount on Bonds Payable of ￥30,000.
C、a credit to Bonds Payable of ￥970,000.
D、a credit to Bond Interest Payable of ￥30,000.
The entry made by Tea Mill to record issuance of the bonds payable at December 31, 2018, includes ____
A、a debit to Cash of ￥1,000,000.
B、a debit to Discount on Bonds Payable of ￥30,000.
C、a credit to Bonds Payable of ￥970,000.
D、a credit to Bond Interest Payable of ￥30,000.
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