高頓網(wǎng)校USCPA責(zé)任小編在此為各位學(xué)員提供以下美國(guó)CPA考試重要考點(diǎn)相關(guān)內(nèi)容僅供參考，希望能夠給大家?guī)?lái)幫助！
　　What is bond issue costs
　　什么是債券發(fā)行價(jià)格
　　Bond issue costs are transaction costs of bond issue. It should be recorded as a deferred charge and amortized from the date of issuance of the bonds into expense using the straight-line method
　　Instructor’s tips: bond issue costs are typically paid directly by the broker and are repaid to the broker by the company through the proceeds of the bond issue, which means that the issuing company receives bond proceeds net of the bond issue cots.
　　小編溫馨寄語(yǔ)：所有的成功都不是一蹴而就的，而是萬(wàn)分的努力與汗水。

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高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、模考，對(duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2014年USCPA報(bào)考指南 
　　考前沖刺：USCPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：USCPA網(wǎng)絡(luò)課程