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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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