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Chapter9BondsandLong-TermNotesLong-termliabilitiesareliabilitieswithafuturebenefitoveroneyear,suchasnotespayablethatmaturelongerthanoneyear.BondsBondsBondsTheBondIndentureBondClassificationsBondClassificationsBondClassificationsBondClassificationsBondRatingsIssuingthebondRecordingbondsRecordingbondsRecordingbondsRecordingbondsRecordingbondsRecordingbondsRecordingbondsRecordingbonds---atadiscountRecordingbonds---atadiscountRecordingbonds---atadiscountRecordingbonds---atadiscountOnJan.1,2011,issuedthebonds:Masterwear(Issuer)Dr.Cash666,633Discountonbondspayable33,367Cr.Bondspayable700,000United(Investor)Dr.Investmentinbonds700,000Cr.Discountonbondinvestment33,367Cash666,633Price=（200000×O.62092）+（200000×8%×3.79079）=124184+60652.64=184836.64Dr：Cash184836.64Discountonbondspayable15163.36Cr:Bondspayable200000Determininginterest---EffectiveinterestmethodTheeffectiveinterestondebtisthemarketrateofinterestmultipliedbytheoutstandingbalanceofthedebtRecordingbonds---atadiscountMasterwear(Issuer)Dr.Interestexpense46,664Cr.Cash42,000Discountonbondspayable4,664United(Investor)Dr.Cash42,000Discountonbondinvestment4,664Dr.Interestrevenue46,664Thedifferencebetweentheeffectiveinterestandtheinterestpaidincreasestheexistingliability.DateRecordingbonds---atadiscountRecordingbonds---atadiscountThankYou!
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