뒤로Zero Coupon Bonds definitions
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A debt security sold at a deep discount, making no periodic interest payments, with a single payment of face value at maturity. Face Value
The principal amount stated on a bond, repaid to the holder at maturity, regardless of the issue price. Stated Interest Rate
The rate printed on the bond certificate, used to calculate periodic interest payments, which is 0% for zero coupon bonds. Market Interest Rate
The prevailing rate in the market for similar bonds, influencing the bond's issue price relative to its face value. Discount
The difference between a bond's face value and its lower issue price, representing additional yield to investors. Bonds Payable
A liability account reflecting the total face value of bonds owed by the issuer, regardless of cash received. Discount on Bonds Payable
A contra-liability account showing the total unamortized discount, reducing the carrying value of bonds payable. Carrying Value
The net amount at which bonds are reported on the balance sheet, calculated as face value minus unamortized discount. Amortization
The process of gradually reducing the bond discount over the bond's life, increasing interest expense each period. Maturity Date
The specified date when the bond's principal is repaid to investors and the bond obligation ends. Principal Payment
The lump sum paid to bondholders at maturity, equal to the bond's face value. Interest Expense
The cost recognized by the issuer each period, reflecting the amortized discount as no cash interest is paid. Journal Entry
An accounting record documenting the issuance, amortization, and repayment transactions related to bonds. Liability Section
The part of the balance sheet where bonds payable and related accounts are reported. Par Value Bond
A bond issued at a price equal to its face value, typically when the stated and market rates are equal.
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