Loss on issue of debentures saaaaaa...
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This document discusses how to account for losses on debentures issued at a discount or par that are redeemable at a premium. Any premium payable on redemption should be treated as a capital loss, similar to discounts on debenture issues. The loss amount is equal to the premium if issued at par, or the total of any discount on issue plus the redemption premium if issued at a discount. The loss is recorded by debiting the profit and loss account and crediting the loss on issue of debentures account.
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The document defines key money and financial terms including credit, debit, interest, gross pay, fixed expenses, variable expenses, consumable and durable goods, FICA, salary, discretionary expenses, budget, credit score, financial institutions, mortgage. Credit refers to obtaining goods or services before payment. Debit records an amount owed. Interest is money paid for borrowing or delaying repayment of a debt. Expenses can be fixed, variable, or discretionary.
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Capital structure1
This document discusses capital structure and the ideal proportion of debt and equity for a business. It explains that capital structure refers to the mix of owners' funds and borrowed funds. An optimal capital structure increases a company's value and profitability by considering whether the cost of debt is lower than the return on investment. The document recommends increasing debt if the cost is lower and reducing debt if the cost is higher to maximize earnings per share and shareholder wealth.
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【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
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- 1. Loss on issue of DEBENTURES If a company issues debentures at par or at a discount which are redeemable at a premium, the premium payable on redemption of the debentures should also be treated as capital loss and as such it should be dealt within the same manner as ‘Discount on Issue of Debentures’. ENTRIES ARE :- Profit and Loss A/c Dr.(with the amount written off) To Loss on Issue of Debentures A/c
- 2. The loss to be incurred by a company for a particular issue of debentures is ascertained in the following manner: (i) If the debentures are issued at par and redeemable at a premium, the loss will be equal to the amount of premium payable on redemption. (ii) if the debentures are issued at a discount and redeemable at a premium, the loss will be equal to the total of the amount of discount on issue and the amount of premium on redemption.