the special bond is 2 million yuan, and the bond interest is calculated as follows: bond interest = bond face value × coupon rate × time. Debentureinterest refers to the interest that the fund assets get on a regular basis by investing 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 a fund investing in government bonds shall not be less than 2% of the fund's net asset value. If the bond interest is paid in installments, the book value of the bond due is equal to the face value, and the enterprise only needs to pay the principal of the bond according to the face value, then the accounting treatment is: borrowing: bonds payable-bonds face value loans. Investment is risky, please make a careful decision.