A major breakdown recovery stocks. 1. classified by where payment is due. 1.1 the Term bonds are single bonds scheduled for redemption, redemption due in December 31, when the 4-year 2547. 1.2 Serial bonds are debentures which the redemption schedule installments, such as CUSIP No. 1 when it was due on June 30 December 31 2543 times 2 2545 and last June 30 when 2457.2. classification according to the margin. 2.1 Secured bonds are bonds that have unique assets such as collateral of land title deed no. 4536 road, Phaya Thai, Bangkok. 2.2 the Unsecured bonds are debentures do not have collateral. In addition, the company's general assets, such as buildings, vehicles, materials and equipment that the average stock in conjunction with other accounts payable. 3. classification according to the style issue 3.1 registered debentures both money and interest. The company who issued the bond will specify the name of the shareholder register of the company. The transfer of shares and the right to receive interest, the transfer must be registered with the company who issued the debentures. 3.2 registered only the bond money. Transfer of bonds changing hands, must be registered with the company. 3.3 types of debentures do not have to register the transfer. Transfer of bonds to change hands, it only has to deliver the shares without endorsement.Investing in bonds of individual investors will have to contact the trading-trade bond dealers, most of which are commercial banks with total 46 lists securities belonging to the trading center (TBDC) Thailand bond which can find out more at the TBDC's website is http://www.thaibdc.or.th/The stock exchange of Thailand also opens with bond trading for retail Thailand tape system with bangborisat, but not for bonds at current, but future fanak khati is better because of the Government's policy includes the trading centers to the stock market, which he probably spent time in one. Most of the investment in the bonds is trading between corporate banking, because bond is generally better as big 10 million limit lakan up. Buying and selling small food is often difficult, and the price is not good. General investors often invest in bonds through bond funds that invest in policy bonds instead of investing directly. Because it does not require much money, liquidity, as well as non-taxable.The advantages of issuing bonds versus issuing stockThe difference between the two types of stocks, this is clearly the company that canceled a bond to come to their refund before it is a loan, but ordinary shareholders will be the last to get a refund, or may not return. If the company does not have to pay because it owns.The issue has advantages when compared to equity capital (shares) is.1. the holder of the original rights of free management because shareholders ' loans are payable as of the business.2. dividends to ordinary shareholders receive cannot be deducted as an expense to the tax savings, while the interest expense, from bond issuance expense deduction as many make less income tax affairs.3. If the parties can bring the money received from the issuance of bonds to yield management, is higher than the interest cost of bonds, and then to make a net profit of holders of ordinary shares.4. the interest cost of bonds is generally lower than the gross dividends paid to ordinary shareholders.Regarding buying bonds to invest long term. Bringing the surplus value of debentures with an interest deduction adjustments to get it called Premium amortization. To bring the best value discount debentures or to improve the so-called Discount interest accumulation.The calculation of the Premium Discount amortization and accumulation is one of the following methods:1. the method of straight lines (Straight lime method).2. how compound interest (Compound interest method)Long-term bond investment Accounting on long-term investments of debenturesPrinciples of accounting on long-term investments of this principle:1. buy the bond interest payment date For example, the purchase of 10% debentures on Affairs January 1 25 × 1000 shares par value 1 100 baht per baht 105 baht, pay interest once a year every January 1 of every year is to save by.A debit to sales margin securities-bonds of 105,000.Cash credit 105,000Calculation of the cost price. Buy 1000 × 100 = 10, 1995 (100,000 × 105/100) = 105,000.2. purchase the debentures during the period of interest payment.For example, 10% in the joint venture purchase bonds March 1 25 × 1 1000 baht at 102 baht per share price set December 31 of each year, all interest parties to save.A debit to sales margin securities-bonds of 102,000. Interest (accrued interest) 1667 Cash 103,667 credit.If the interest is received later, the joint venture will save.Debit cash 10000 Credit interest get 10000.Or?Debit cash 10000 Credit the accrued interest 1667 Interest received 8333Accounting revaluations of long-term investments in the ending date.Long term investments, regardless of whether it is new, and the Krakow equities that are in demand.Of the market or the General value of investment investment cost may vary according to market conditions. Parties must recognize the changing values, such as investments in debt instruments must be presented by the parties must be fair or snip the excess costs from a change the value so that the price is the current price by debentures are amortized according to the method, the actual interest rate method.3. for the next account if ending investment-bond prices are falling or rising prices, fair value is lower than the saving by.Debit entries, unrealized losses xxxCredit sales margin securities-bonds of xxxA fair price is higher than the price to save by.A debit to sales margin securities-bonds of xxx.The profit line of credit that has not yet occurred xxx.4. in the subsequent ending date. If you sell an investment to save byDebit cash xxxCredit sales margin securities-bonds of xxx List of unrealized profit xxx List of profit arising from selling investments xxx5. transfer of capital (category.
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