3月13日考点解析来啦！各位USCPA学员你熟悉掌握这个知识点了吗？
　　What is bond issue costs
　　什么是债券发行价格
　　Bond issue costs are transaction costs of bond issue. It should be recorded as a deferred charge and amortized from the date of issuance of the bonds into expense using the straight-line method
　　Instructor’s tips: bond issue costs are typically paid directly by the broker and are repaid to the broker by the company through the proceeds of the bond issue, which means that the issuing company receives bond proceeds net of the bond issue cots.
　　USCPA考试的报名时间、考试动态，高顿网校会在*9时间通知大家，敬请关注高顿网校*7考试动态【提示：“Ctrl+D”收藏此页面】。