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Kế toán trái phiếu phát hành - K TON TI CHNH A1...

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K TOÁN TÀI CHÍNH A1 CH NG 7: K toán trái phi u phát hành ƯƠ ế ế Tài kho n s d ng  TK 343 “Trái phi u phát hành” ế  TK 3431 “M nh giá trái phi u” ế TK 3432 “Chi t kh u trái phi u” ế ế 201003 – Ch ng 4: K toán ngu n v n 22/08/2014 ươ ế   TK 3433 “Ph tr i trái phi u” ế Nguyên t c ghi nh n Bên N : Thanh toán trái phi u khi đáo h n; Chi t kh u trái phi u phát sinh trong kỳ; Phân b ế ế ế ph tr i trái phi u trong kỳ. ế Bên Có: Tr giá trái phi u phát hành theo m nh giá trong kỳ; Phân b chi t kh u trái phi u ế ế ế trong kỳ; Ph tr i trái phi u phát sinh trong kỳ. ế S d Bên Có: tr giá kho n n vay do phát hành trái phi u. ư ế Ph ng pháp h ch toán ươ (1) Khi phát hành trái phi u ế Ph n ánh s ti n thu khi phát hành trái phi u: ế N TK 111, 112 N 3432 “Chi t kh
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