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1、FreighttermsFOBshippingpoint装运地交货FOBdestination目的地交货Interestbearingnotes带息票据Zerointerestnotes无息票据Accruedliability应计负债Unearnedrevenue预收收入1201210Drcash120Crunearnedrevenue120Drunearnedrevenue10Cr.Revenue10Contingentliability或有负债1.possible很有可能发生的2.reasonablepo

2、ssible比较有可能发生1.remotebondholder债券持有人votingrights投票权4000Drdividendexpense4000Crdividendpayable4000Drdividendpayable4000Crcash4000Redeem赎回Faceamount面值mortgagebonds抵押债券（担保债券）debenturebonds无担保债券callable可赎回callprice赎回的价格parvalue面值=facevalue1.Dr.Cash1000000Cr.Bon

3、dspayable10000002.10000000*12%*1/2=60000Dr.bondinterestexpense60000CrCash60003.Drbondinterestexpense40000Cr.bondinterestpayable400003.2009.3.1Dr.bondinterestexpense20000bondinterestpayable40000Cr.Cash600004.Dr.bondpayable1000000Cr.Cash1000000