El 1 de enero del ao 1, Sheffield Co. emiti bonos con un valor nominal...
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El 1 de enero del ao 1, Sheffield Co. emiti bonos con un valor nominal de $200 000, un plazo de diez aos y una tasa de inters establecida del 6%. Los bonos se emitieron a 105 y los intereses se pagan cada 31 de diciembre. Sheffield utiliza el mtodo de lnea recta para amortizar el descuento de bonos.
El valor en libros de los bonos que se informara en el balance general del 31 de diciembre del ao 4 es:
Opcin multiple
R. $204,000.
B. $200,000.
C $205,000.
D $206,000.
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