채권의 회계 처리: 발행, 이자 및 평가

채권의 회계 처리에는 발행, 이자 지급, 할인 및 프리미엄이 포함됩니다. 이자율과 채권 가격은 반비례합니다.

### 채권 회계 처리, 발행 및 시장 가치 평가
* 💰 채권을 발행하면 **액면가가 대차대조표에 기록**되며, **이자 비용은 매년 현금으로 지급**됩니다.
* 📉 할인된 가격으로 채권을 발행하면 회계 처리를 통해 **할인 폭이 점차 줄어듭니다**.
* 📈 프리미엄이 붙은 채권이 발행되면 **모금된 자금은 매년 증가**합니다.
* 💸 지급 채권 손실은 **시장 이자율이 계약 이자율을 초과**하여 채권 가격이 하락할 때 발생합니다.
* 📅 유효 이자율 방법은 **채권을 발행하여 조달한 자금을 상환하거나 상환하는 데 사용**됩니다.
* 📝 채권에 대한 회계 처리는 **최초 발행 금액**을 기록하는 것이며, 채권의 시장 가치는 **시장 이자율**을 기준으로 계산할 수 있습니다.
* 🏦 만기보유증권의 경우 **이자수익을 인식**하고 매도가능증권의 경우 **평가손익을 기타포괄손익**으로 인식합니다.

[MUSIC] Now, I will continue to explain about the accounting treatment of bonds. First, when bonds are issued, the easiest point to understand is the breakdown of the face value. So, let me explain starting from the issuance. Normally, bond issuance doesn't come out interestingly. First of all, in 2000 x 1, it became a 8% bond, so the cash basis is recorded on the balance sheet like this. Next, on December 31, 2000 x 1, you need to pay the interest, so you have to debit interest expense and credit cash for 80,000. Then, the interest expense increases a lot, so you need to pay interest every year and eventually redeem the principal at the end. So, the interest expense increases, and the parts will be like this. When there are six items, the accounting treatment is made when there is a face value issuance.

It's not difficult. From the moment a small profit is made, you need to start responding to discounts little by little. When you make a Korean response, how much money will come into the company? It's not 1 million won, it will be 632, right? Therefore, the company's upper body will also study the U.S. people. Next, what is the interest expense paid annually in cash? It's 80,000 won. What is it for? It's for dressing up nicely and going to Paris on the 8th. Therefore, the interest expense should be 816,960 according to the triangular table, not 80,000 won. It should be 818,200. So, everything seems fine, but the car prices don't match, right? What is the reason for the four debits? Think about why there are not many four debits. Simply put, the amount right now is enough for this, the interest expense is 128, is it a lot? The interest expense is higher, so ultimately.

520 528 발이 지만큼 차이잖아요. 괜찮으니까 약간 일어갔어요. 상체 상부가 에게 가산이 됐지 않습니까? 이거 다 기올게 돼 가지고 부끄럽고 289가 됐고 뿌리고 289에서 1652 굳어 해석 우파를 8일 파리 됐고 코파 1818 su 8182 각 합산되서 100만 원이 된다. 이렇게 말씀드렸잖아요. 따라서 노만큼은 상체 3고가를 증가시키는 회계처리를 해야 되죠. 따라서 행위가 자체가 1호 06제가 7 5296 상체가 일판 파리가 됩니다. 이러한 모양이 된다 하는 거죠. 자요, 이렇게 회계처리를 하면 되는 거예요. 되는 건데 자, 문제는 이렇게 나타낸다고 해서 이렇

Because it is not indicated, the value of the deceased is marked as 1 million won per person, and then the remaining 100 people and ECA issuance are marked in water as much as they should pay. If you mark it as a deceased's funeral expense, you can indicate it as a car fund. So here, the accident is included. After that, if you don't protect the deceased like this, but instead indicate it as an anonymous deceased with a lock on the funeral home, we used to increase the deceased amount every year in accounting. Instead of increasing the deceased amount, you can fix it by reducing the car fund by about 100 transactions. Do you understand this? So, the usual four things written in red, a lot of things on the 7th, when solving up to four problems, it may be more convenient to remember it in the repentance situation I wrote in yellow at the beginning.

Next, when we go all the way to the end, when a discount occurs, the accounting treatment is done. Let's check the accounting treatment when a discount is given. It's a bit small, but can you see it? 2,000 x 1 year, on the debit side, advertising expenses are recorded as 3,802. And this time, sales are recorded as 3,602. Now, there are more things to handle. When it comes to the additional payment due to the discount, so on October 30, 2000 x 10, the cost will be recorded. The cost is not 80,000 won, it should be 63,220. So, the cost should be recorded as 208, but we have cash of 80,000 won. Also, on November 30, 5000 x par, the interest expense is 200. We need to write down 5,000. Next, in 2003, we will only write down what is left. That's about it for now. So, let's move on.

So if it happens like this, is it correct? When it happens, the principal repayment is the same, right? The principal corresponding to the third party is bought, right? It has a significant impact. How should we deal with the cash of 9,100,000 won? Also, the debit and credit don't match, right? What should be done in accounting when the debit and credit don't match? The entity set it up as 3 accounts but gradually reduced it through accounting treatments. Decrease by 1676, 17800, 1868. So, we need to look at 442 more. The entity's 116 friend's entity, 800, what? 18. Like this, when you say it like this in the first floor, it means this is how you should do the accounting treatment. When you receive a discount, the same logic applies. When you receive a discount, the same logic applies. Also, what was mentioned about the entity, 108,105,346, is just the issuance price. If this is used as 100 million won, what happens?

In addition, if you increase the issuance of bonds by 534 billion won, you can see it like this. In that case, if you need to find funds by increasing the bond issuance, you should not reduce the bonds, but instead, you should reduce the increased funds from the bond issuance. So, this is how the accounting treatment is done. Ultimately, the five things I mentioned earlier will be the entire content of the accounting treatment for the bonds. So, when there is a discount issuance, the process is much more detailed, so I explained it in detail. If you agree, you can refer to the contents I explained on the whiteboard. Now, if you look at question 3, regarding the issuance and accounting treatment of the 4th bond, Kang issued bonds in early 2000. The correct information for the issuance date is as follows. The face value is 1 million won, and the issuance price is 970,000 won. The face value is 1 million won, but the issuance price is 2.

I corrected the errors in the text and added punctuation to improve readability. Here is the translated text:

950,000, 264. How did you account for this? We corrected the amendment called discount on bonds payable. The answer is Japan. For example, when issuing bonds, this month's money becomes like this when there is no expectation. We did it like this. Next, uh, next, now, look at the fourth question. When a loss on bonds payable occurs due to early redemption of the bonds, what is the relationship between voluntary disclosure and fair value measurement at the time of bond issuance? This question can be approached in a slightly difficult way or in an easy way, but I will just explain the easy way for you. If you find it difficult, what will you do? If you look more closely, I have done more research. Look, when the bond matures, a loss on the upper limit of the bond cannot occur. Whenever the bond matures, there is no possibility of an upper limit loss. It was explained earlier.

I always look at the two of them, 4 types of transformations, cash, so depending on the situation, depending on the situation, I can see that it can happen, but if it becomes more than the book value of our body in case of death, we can either pay more than the book value of the debt or we can pay less. If we pay more than the book value of the debt, it means we are paying more than the debt at the time of death, so it is a loss for the body. And if we pay less, it means we are making a profit for the body. Now, in what cases does a loss occur? Right now, we are paying more than the book value. But when will we pay less? Think like this. When the original interest rate rises from the initial 15 days, what happens if the original interest rate rises? So if the interest rate rises by 3%, if the regulated interest rate at the time of issuance becomes higher than the upper limit interest rate of the body, the answer is number 1. And the reason is, simply put,

When the bonds were issued, the interest rate dropped when they were repaid. So, when the fourth quarter comes, if this point drops, the four kings will see the greenhouse on fire. If I explain, they will lose. The bond prices in the market dropped due to the rise in bond prices, so we need to extend the situation of the three countries, causing losses in the bond market. It's difficult to mess up the structure like this, so don't try to understand it this way. If you do, you will have no thoughts and go to the bank to borrow money, which is a store of bonds now. If we went to the bank initially, the interest rate was 8%. We borrowed money at 8%. But when we went back a month later, now we can borrow at 6%. How do you feel? Good or bad? If someone strange does it a bit, yes, I'm writing my thesis now while others are still writing theirs.

It's a 6% app, your stomach hurts, what are you talking about? In the end, what is it? It hurts your heart, right? On the contrary, when I borrowed 2.1 money, after a while, I can now see a 10% return. Then I feel good. It's like borrowing well when you were 4 years old. Therefore, if we fall apart from the original intention, it's also okay from the perspective of the borrower. If the interest rate goes up, it becomes a burden from the perspective of the borrower. So, now, what was the initial interest rate? If the interest rate dropped by 15%, in the case of question 1, it means a loss of the original principal. So, whether you feel happy or sad, think about it. It's a problem that catches fire. What is it? Interest rates and bond prices are inversely proportional. You can think of it as a problem that is easily solved without being too complicated, like this, even with a headache. Now, 85.

Next, moving on to the fifth question. When you look at the funds raised by issuing the 4th bond, there are cases where it's strange. Issuing funds for bonds are amortized or repaid using the effective interest rate method. When there is a possibility of discounting or premium on bond issuance, how does it change annually? This question is subtly quite challenging. If you look at it again, why is it challenging? When we issue bonds at a discount or premium, when we issue at a discount, it is accounted for on the left side, and when we issue at a premium, it is accounted for on the right side. People often get confused. When we issued at a discount, it was on the left side, and when we issued at a premium, it was on the right side. If you look at it now, what has been confirmed in words is the complete opposite. It goes up for this case and goes down for that case.

Because it always appears at the end, when you look at the newspaper briefly, you might think that the decrease is the answer to both decrease and increase, but it's not always the case that one decrease and one increase are the answer. It seems like 10 gigabytes to you, but the answer to this question is both increasing. What was asked in the current question is, What is the issuance of bonds at a discount, and how does it affect funds slightly evaporating? This is what I'm asking about. I'll explain from the car. How does the issuance of bonds at a discount work each time? If you look at the far left, you can see that it is increasing. Evidence of an increase. The application is okay. The issuance of bonds at a discount is increasing. The funds are increasing. In short, what is being said is that increasing funds ultimately increase national interest. You are gradually increasing your power.

I have explained, right? By providing evidence like this, it seems that the price should decrease. Just think about the triangle I mentioned earlier. If you think about it - 1679, 2 - 17800 - 1868, it is correct that the price has decreased. However, fundamentally, in the case of Hwang 3, we need to consider the emergence of collapse - you have seen the collapse. Consequently, if you see it as an absolute series, the issuer's gold price will increase. Also, you should pay attention to the fact that it gradually increases in value. Do you understand? You need to be aware of the increasing by 2 more. It will become a significant fund. You are probably familiar with the concept of a rising price, but in the case of the issuer's gold price on the 1st floor, it gradually increases as you go up. You need to be cautious about this. This is a content that often comes up in exams. Of course, it may be difficult to understand the collapse, so you should practice it. Just take the test later.

Just before that, when a small 8000-won bill is provided to the user, both increase, especially when it is issued, it increases. So, please organize your thoughts once more in the water and take the exam window. Now, let's look at question 6. For example, in Korea, a 10,000-won face value bond with a cover of 0% is issued on the interest payment date at the end of each year, with a maturity of 3 years. This company issued 2000 x 5-year 1 2 bonds with a face value of 4%. Then in 2005, the annual interest rate was 5%, and in 2006, it changed to 6%. As of December 31, 2002, the face value was expected. Regarding the explanation of the company's first-class bonds, which of the following is not correct? The evaluation coefficient uses the given data and rounds up to the nearest first decimal place. Now, we are giving you a check. Earlier, I suggested increasing by 2%, how about using a calculator like this?

Generally, the evaluation table will be provided in the exam questions now. So, let's start from the issuance amount of bonds on January 1, 2000, 2000 x 5. Let's see the answer to all six questions. If you look at question six, the interest rate on naengmyeon is 5% per year, and it is received every 회마다. Mom receives the meal, but what is the maturity, 3 years, right? So, we have the first year, second year, third year. Okay, so we checked it safely. Ah, if it's 100 million, what happens? Therefore, but the EU rate is 4%, so what is 1.04 times 5, which is 100 points. The square of 50,000 won in construction is v1.0, and there are three places in the harbor. Did you talk about q0 that invested 100 million won in construction on the first day? But here in this problem, they gave the present value, in other words, 1.04 filler Kim Jung Construction's square, that is, the construction's use, and almost the academic world has already given it, and for the pump, likewise, it's 7 times the cross multiplication of 7 square meters of construction.

It's 3:09 now, but when you record it as 3:09, it looks like a different amount because it's already been opened as a current account. So, when it's at 4%, how much is it? It's actually 2.77, rather than 2.00. On that side, it's 0.89, 0.8, just like that. So, if you calculate this, you will see that it comes out to 10,277. If you look at the bear's teeth, it's 1. So, if you look at question 1, from 2000 to January 1st of the 5th year, the issuance date is not in the year 2000, but it's 2000 multiplied by 5 years. From 2000, on January 1st of the 5th year, the bonds are issued, amounting to 102,7755. This will raise many questions. Now, moving on, if you draw a triangle with this, 1027 divided by 5 is about 2000 multiplied by 4.5 years, which is around 277. If you add 4%, it will be smaller because it becomes 1102.

Naengmyeon costs 50,000 won, and the change is 8896, so you need to eat North Korean won totaling 10,188. Oh, yes, 2000s, the deadline is December 31st. What happens? Here, with a 4% discount, how much is it? 704, right? Actually, it's 9,725. #25, right? Let's see. Looking at it this time, on December 30, 2006, the bond interest is 386,862, and it should be 4075. It should be 4075, right? So, this time, it becomes the answer in two days. From the third question onwards, what is this? It must be specifically American, right? If you look here, it's not 50,000, right? Oh, next is the analysis. Oh, next is about the country, 10,096, right? That's how it goes. So, if you look at question 3, they asked about the market value of bonds on December 31, 2000. The market value, if you solve the problem here, is not about doing it while solving the problem. Broadly speaking, on December 30, 5 years later, the market interest rate was 5%, right?

Life is said to be free, and by chance, it matches. When this happens, the market value of the body is the same for 100 people. Therefore, this is a newspaper created once, and it was accepted before, on December 31st. It repeats the 4th address. The redemption of the bonds is at 9,620 won for 2. In fact, the redemption of the bonds was practically offered to the country. It was said that it exceeded 1,009,620 won, so since it was over a million, it was less than the third highest price, so should we talk about it? Since this is the 4th redemption, the 4th question is correct. However, in the 5th year of 2000 x 5, 2006, even if the interest rate changes, the issuer's burden is now closed. Is this correct? Why is that? We now close it through the application of the effective interest rate law. The concept that we now recognize through a substantial table is that we will not recognize interest costs differently according to the change in the design interest rate.

If it's meaningful, you should organize it up to cursing, and then when we processed the six new securities in front, I explained that the company issued bonds for investors' accounting treatment. So, let's go back to that part and organize it properly. So, please look at question 4 in Chapter 6 again. Look at the accounting treatment for the company's investors. If you look, the issuer's face value is 18%, with a maturity of 3 years, and the market rate at the issuance date is currently 10%. So, the actual issuance date's market rate is 10%. Yes, so when you look at this, when the company issues bonds, what is the book value when the company receives the money? It's the value we calculated earlier, 1,026. So, you should do the calculation like that, and the answer is 1,632. Next, would you like to see question 2?

When Company C classifies the assets as held-to-maturity securities, the previous level is how much? It's just a change in the investment company's position now, so the amount that was recognized as interest expense is now recognized as interest income. How much is the amount? It was classified as a held-to-maturity security in 2002, so it becomes 9,652. Next, for question 3, when the assets are classified as available-for-sale securities, they are asking for the total comprehensive income. Now, you need to think about this requirement a bit. In 2001, the company should recognize the interest income as interest income. First of all, they are asking for the total comprehensive income, so you should consider the interest income first. How much is this? As shown in the evaluation table in 2001, it's interest income, and it's 016. Then, if you look at the triangle cost afterward.

Shame 528 sites, shame 5289, and a difference of 90,000 to 96,000 won, in other words, 5289 won becomes other comprehensive income. Looking at the fair value compared to the book value, there is a deficit of 5289 won. Therefore, the current net income is boldly set at 5506, and then subtracting other comprehensive loss of e89, what is the answer? It is 9737, the answer is number 1. The answer is number 1 as well. Next, when entity C classifies the assets as available-for-sale securities, how much is the valuation gain on available-for-sale securities that the company should recognize at the end of 2002? The book value at the end of 2001 is confirmed to be 960,000 won. Subtracting this from 96,000 won and then subtracting 80,000 won, the answer is 9765. In two places, how much is the valuation gain on available-for-sale securities?

If you calculate the current evaluation benefit of the member, it amounts to 8,472 won. So, if you subtract 908,500 won from 976,529 won, it becomes 84,710 won. Therefore, the marketable securities will increase by 8,471 won. First, the evaluation loss of the product that was held in the previous period should be removed, and then the rest should be adjusted for marketable evaluation. So, what is the answer? The answer is option 1. Thus, the amount that the company should calculate as the year-end financial statement for the evaluation benefit of marketable securities is 8,182 won. This is the answer. In this way, I have explained the part that we have not finished while going through the marketable securities. The significant difference between holding until maturity and selling is that when investors account for securities held until maturity, it is accounted for in assets and is exactly the same as selling. So, are you a creditor or a debtor?

Excluding the word 라는 makes it exactly the same. When it comes to being classified as a civilian or military personnel, depending on the year, according to the triangular table, especially these days, it remains the same, setting the amount and comparing it to the actual market price. It is necessary to go through a process of evaluating the difference as a trading securities valuation gain or taking it as a whole evaluation. So, by handling questions 3 and 4, you should be able to explain everything I have explained about the stock employees. Now, the next topic to be covered is focused on Poka financial products. Let's pause here for a moment.

[시대플러스] 신용분석사 1부 문풀특강 07강

합격의 공식 (주)시대에듀의 동영상강의 제공 채널입니다.

빠른합격! SD에듀 (시대에듀)

채권 발행 및 이자 비용의 회계 처리

채권 발행은 대차대조표에 액면가를 기록하고 매년 이자 비용을 현금으로 지급하는 방식으로 이루어집니다.

이자 비용은 할인 상각으로 인해 현금 지급액과 다를 수 있습니다.

회계 처리를 위해서는 이자 비용을 실제 지급액과 일치하도록 조정하고 재무 기록에 불일치가 있는 경우 이를 해결해야 합니다.

사망자 가치 및 자동차 기금에 대한 회계 처리

고인의 가치는 처음에 1인당 100만원으로 설정되며, 100명이 추가되고 ECA 발급은 물로 표시할 수 있습니다.

자동차 기금은 고인의 장례 비용으로 표시할 수 있으며, 금액은 약 100건 정도 감액하여 수정할 수 있습니다.

회계 처리는 1676건, 17800건, 1868건씩 차변과 대변을 점차 줄여나가는 방식으로, 116명의 친구 법인에 대해서는 442건을 더 살펴봐야 합니다.

채권 발행 및 상환에 대한 회계 처리

채권 발행을 5,340억 원 늘리려면 채권 자체가 아니라 채권 발행으로 인한 추가 자금을 줄여야 합니다.

채권 할인 발행에 대한 회계처리는 자율공시와 공정가치 측정의 관계를 중심으로 자세히 설명합니다.

회사가 채권의 장부가액보다 더 많이 지급하면 지급채권 손실이 발생하여 손실이 발생하고, 적게 지급하면 회사에 이익이 발생합니다.

이자율이 채권 발행 및 상환에 미치는 영향

채권 발행과 상환 과정에서 채권 금리가 하락하면 채권 가격의 변동이 발생합니다.

금리와 채권 가격의 반비례 관계는 투자자에게 이익 또는 손실을 초래할 수 있습니다.

채권 발행 할인 및 프리미엄의 회계 처리는 재무제표의 여러 측면을 포함하므로 혼란스러울 수 있습니다.

할인된 가격으로 채권을 발행하면 자금이 증가하여 궁극적으로 국익이 증가합니다.

발행자의 금 가격은 점차 상승하여 자금이 크게 증가함을 나타냅니다.

이 개념은 시험에 자주 출제되기 때문에 특히 시험 준비 시 이해해야 할 중요한 개념입니다.

채권은 5년차 1월 1일에 발행되었으며, 102,7755건에 달합니다.

2000년 12월 31일의 채권 시장 가치는 4% 할인과 5%의 시장 이자율의 영향을 받았습니다.

분석에는 시장 이자율 5%를 기준으로 특정 날짜에 대한 채권 이자 계산도 포함되었습니다.

채권 상환 및 회계 처리에 대한 혼동

100명에게 동일한 시장가치가 적용되어 채권 상환에 혼란을 초래할 수 있습니다.

회사의 채권 발행과 관련하여 발행자의 액면가, 시장금리 및 장부 가치 계산에 대해 논의합니다.

자산의 재분류와 그것이 이자 비용과 수익에 미치는 영향도 회계 처리의 맥락에서 다룹니다.

혼란스러운 재무제표와 증권 평가

본문에서는 일련의 재무 계산과 그 결과에 대한 답을 설명하며, 종종 특정 원화 금액을 언급합니다.

또한 자산의 분류, 매도가능증권의 평가 이익, 증권을 만기까지 보유할 때와 매각할 때의 차이에 대해서도 언급합니다.

전반적인 어조는 지시적이며, 필자는 독자에게 이러한 재무 문제에 접근하고 계산하는 방법을 알려줍니다.