今天高頓網(wǎng)校USCPA小編為大家簡(jiǎn)單介紹一下債務(wù)契約的相關(guān)內(nèi)容。
債務(wù)契約是指企業(yè)經(jīng)理人員代表股東與債權(quán)人簽訂的、用于明確債權(quán)人和債務(wù)人雙方權(quán)利和義務(wù)的一種法律文書(shū)，包括各種貸款契約、債券發(fā)行契約等。
債務(wù)契約的作用
企業(yè)債務(wù)契約的主要作用是限制經(jīng)理人員的行為或要求其按照一定原則、目的行事，以保護(hù)債權(quán)人的合法、正當(dāng)權(quán)益。債權(quán)人通過(guò)正式的債務(wù)契約，對(duì)借款企業(yè)提出一些約束條件，如限制企業(yè)的股利支付、股票回購(gòu)和舉借新債務(wù)等行為。此外，債務(wù)契約還可能要求債務(wù)企業(yè)維持特定水平的營(yíng)運(yùn)資本、利息保障倍數(shù)、凈資產(chǎn)總值等財(cái)務(wù)指標(biāo)。顯然，會(huì)計(jì)政策選擇決定了這些監(jiān)控指標(biāo)的計(jì)量和評(píng)估，對(duì)評(píng)估既定債務(wù)契約的履行或違約有著直接影響。債務(wù)契約假說(shuō)認(rèn)為，企業(yè)與特定的基于會(huì)計(jì)數(shù)據(jù)的限制性契約條款聯(lián)系越緊密，企業(yè)經(jīng)理人員便越有可能采用可增加當(dāng)期收益的會(huì)計(jì)政策。
In gross method，if invoice was paid within the discount period，a purchase discount is credit.
In net method，if invoice was paid after the discount period，a purchase discount lost account is credit.
Sales taxes are not an expense of the company collecting the sales taxes from customers.
Sales taxes payable should be credited to a payable account after collection and until remitted.
Payroll deductions are items withheld from employees out of the gross pay on their paychecks. They do NOT represent an expense to the employer.
Unemployment taxes and the employer‘s share of payroll taxes should be accrued by the employer as an expense.
Notes must be recorded at present value.
Recording any difference between the face amount of the note and its present value as a discount or premium that must be amortized over the life of the note.
Common debt covenants
Limitations on issuing additional debt
Restrictions on the payment of dividends
Limitations on the disposal of certain assets
Minimum working capital requirements
Collateral requirements
Limitation on how the borrowed money can be used.
Maintenance of specific financial ratios