Specialized bonds 20 million, construction period of 3 years, how to calculate the interest on bonds

Specialized bonds 20 million, construction period of 3 years bond interest so calculated: bond interest = bond face value × coupon rate × time. Bond interest (debentureinterest), refers to the fund assets due to investment in different types of bonds (treasury bonds, local government bonds, corporate bonds, financial bonds, etc.) and regularly obtained interest. China's Interim Measures for the Administration of Securities Investment Funds stipulate that the proportion of a fund invested in treasury bonds shall not be less than 20% of the net asset value of that fund. If the interest on the bonds is paid in installments, the book value of the bonds at maturity is equal to the face value, and the enterprise only needs to repay the principal of the bonds at face value, then the accounting treatment will be as follows: Debit: Bonds Payable - Bonds Face Value Credit. Investment risk, please be careful decision-making.