2. Meaning: Bond interest refers to the interest that the fund assets get regularly because they invest in different kinds of bonds (government bonds, local government bonds, corporate bonds, financial bonds, etc.). China's "Interim Measures for the Management of Securities Investment Funds" stipulates that the proportion of funds investing in government bonds shall not be less than 20% of the fund's net asset value.
3. Interest accounting: If the bond interest is paid in installments, the book value of the due bond is equal to the face value, and the enterprise only needs to pay the principal of the bond at the face value, the accounting treatment is: borrowing: bonds payable-bonds with face value loans;
If the interest of bank deposit bonds is paid together with the principal, when the enterprise pays the principal and interest at maturity, the accounting treatment is as follows: loan: bonds payable-bonds payable at face value-accrued interest loan: bank deposit.
Extended data:
Collection of income tax on bond interest:
1. Interest payment of national debt and financial bonds issued by the state:
Cash, automatically credited to the customer account. Interest income tax is not deducted. If the principal and interest are paid when due, the funds received include principal and current interest.
2. Interest payment of other bonds:
Cash, automatically credited to the customer account. Personal interest income tax is charged to individual investors at 20% of interest income, and institutional investors do not need to deduct tax.
Among them, the daily transaction price of bonds is not directly related to interest tax, and the interest earned by customers in the middle of sales does not need to be deducted from interest tax, only when dividends are paid and paid at maturity.
In China's exchange market, interest-bearing bonds are stipulated as follows: the number of days in a year is uniformly calculated as 365 days; The rule of accumulated days of interest is "calculated according to the actual days, excluding the beginning of the period, and no interest will be accrued on February 29th of leap year."
Baidu Encyclopedia-Bond Interest
People's Republic of China (PRC) * * and the Ministry of Finance Network-Notice on Exemption of Interest on Local Government Bonds from Income Tax?