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随着经济体制改革的日益深化,债券、股票的经济活动正在兴起。我国企业会计制度中,对债券、股票的核算办法,尚无明确的规定,为配合债券、股票市场出现的需要,今借鉴资本主义会计中的有关债券、股票的核算方法,结合我国企业现实情况,作一探讨性的介绍。一、债券的核算方法债券是企业为了扩大规模,需要筹集大量资金,经过政府批准,有第三者信用担保,向社会发行的一种有价证券。债券,即借贷契约,如企业出现破产风险,由担保人依法兑付债券。债券应有标定面值、利率、到期值(也称终值、偿还值),到期日、付息日等。当债券票面利率低于市场实际利率时,债券要折价发行。债券票面利率高于市场利率时,债券可溢价发行。会计处理(按购买方设例)如下:
With the deepening of economic system reform, the economic activities of bonds and stocks are rising. In China’s corporate accounting system, there are no clear provisions on the accounting methods for bonds and stocks. In order to meet the needs of the bond and stock markets, this paper draws on the accounting methods of bonds and stocks in capitalist accounting and combines with the reality of Chinese enterprises. For an exploratory introduction. I. Bonds Accounting Methods Bonds are a type of securities issued by companies that require a large amount of funds to be raised by the government and have a third-party credit guarantee. Bonds, that is, lending contracts, such as the risk of bankruptcies, the guarantor to honour the bonds according to law. Bonds should have denominated face value, interest rate, maturity value (also called final value, repayment value), maturity date, and interest payment date. When the bond coupon rate is lower than the market’s actual interest rate, the bond is discounted. When the bond coupon rate is higher than the market rate, the bonds can be issued at a premium. Accounting treatment (according to the purchaser’s designation) is as follows: