虽然今天是情人节，但是各位学员也不要忘了2月14日的USCPA练习题还在等着你哦！小编祝大家节日快乐，顺利拿下USCPA！
　　A bond issued on June 1, of the current year, has interest payment dates of April 1 and October 1. Bond interest expense for the current year ended December 31 is for a period of:
　　a. Four months.
　　b. Six months.
　　c. Seven months.
　　d. Three months.
　　Explanation
　　Choice "c" is correct. Interest expense is recognized for the entire period from bond issuance (June 1) through the fiscal year end (December 31).
　　Choice "d" is incorrect. Three months would only be the time period from October 1 (most recent interest payment date) through December 31 (fiscal year end). This amount represents the interest accrual.
　　Choice "a" is incorrect. Four months would only be the time period from June 1 (issuance date) through October 1 (first interest payment date after issuance).
　　Choice "b" is incorrect. Six months would only be the time period from June 30 through December 31 and the bond was issued on June 1.
　　高顿网校免费题库，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、专家权威解析与指导，帮助考生全面提升备考效果。