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Baker Company emiti $200,000 en bonos a diez aos con un rendimiento del 11% cuando la tasa establecida de los bonos era del 9%. Los

Baker Company emiti $200,000 en bonos a diez aos con un rendimiento del 11% cuando la tasa establecida de los bonos era del 9%. Los factores de inters del valor presente (PVIF) son:

9% 11%
PVIF de $1, 10 aos 0.42241 0.35218
PVIF de Anualidad de $1, 10 aos 6.41766 5.88923

El asiento para registrar la emisin de bonos sera

Opcin multiple

  • RD Efectivo 176,442
    Prima del bono RD 23,558
    Bonos CR por pagar 200,000
  • RD Efectivo 176,442
    Descuento de bonos DR 23,558
    Bonos CR por pagar 200,000
  • RD Efectivo 223,558
    Prima del bono CR 23,558
    Bonos CR por pagar 200,000
  • RD Efectivo 223,558
    Descuento de bonos CR 23,558
    Bonos CR por pagar 200,000

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