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一、债券赎回损益的确认与分配集团公司内部母子公司之间或子公司之间相互持有对方发行的债券,就形成公司间债券。公司间相互持有债券,其形成原因主要有以下几个方面:1.发行公司(母公司或子公司)为了融资,将本公司的债券直接出售给本集团内部的其他公司。2.集团内部公司从债券市场上购入集团内部其他公司以前年度发行的债券。由于公司间的债券,并不能都归结于集团公司的资产和负债。因此,在编制集团公司的合并资产负债表和损益表时,应予以抵销。对于上述第一种原因形成的公司间债券,抵销业务比较简单,勿须赘述。对于上述第二种原因形成的公司债券,从集团公司的角度看,债券已经赎回了
First, confirmation and distribution of bond redemption gains and losses Inter-company bonds are formed by the mutual holding of bonds issued by each other between the parent company subsidiaries or subsidiaries of the group company. Companies hold bonds with each other for the following reasons: 1. Issuing companies (parent companies or subsidiaries) To sell the bonds of the Company directly to other companies within the Group. 2. Intra-group companies purchased bonds previously issued by other companies within the group from the bond market. Due to the inter-company bonds, not all of the assets and liabilities of the group company. Therefore, when preparing the consolidated balance sheet and income statement of the group company, it should be offset. For the above-mentioned inter-company bonds formed by the first reason, the offsetting business is relatively simple and need not be repeated. For the second reason for the formation of corporate bonds, from the group point of view, the bonds have been redeemed