基本释义:

应付债券折价

网络释义

1)discount on bonds payable,应付债券折价

2)Bond payable-Discount,应付债券-债券折价

3)Bond payable-Excess,应付债券-债券溢价

4)Premium on Bonds Payable,应付债券溢价

5)Bonds payable,应付债券

6)Bond discount,折价债券

用法和例句

When bonds are issued, the amount of any discount is debited to an account entitled Discount on Bonds Payable.

在债券发行时,折价金额借记应付债券折价账户。

The debit balance account, Discount on Bonds Payable, is a contra-liability account.

借记账户--应付债券折价是一个抵消负债账户。

Recognized one year's amortization of discount on 40-year bonds payable.

确认40年期的应付债券当年摊销的折价。

The interest expense represented by the discount will not be paid until the bonds mature.

折价所代表的利息费用将在债券到期日支付。

unamortized premium or discount on bonds or notes payable

未傩还应付公司债或付票据溢价或折价

Bonds payable shall be accounted for based on the face value if the bonds issued.

应付债券应当按照已发行债券的票面价值登记入帐。

unamortized bond discount

未摊还公司债券折价

discount Bond

按面值折价发行的债券

bond discount and expenses

债券折价及发行费用

A bond which pays no interest but is priced, at issue, at a discount from its redemption price.

一种在到期前不支付利息的债券，该债券的发行价格为其赎回价格的一个折扣值。

accrued interest on bond sold

应计未付售出债券利息

Current Portion of Bonds Payable

应付债券的当前部分

In terms of cash outlays, the "extra cost"represented by the discount is not paid until the bonds mature.

在现金支出方面,折价所代表的"额外成本"直到债券到期时才需支付。

The amount of any unamortized is added to the maturity value of the bonds payable to show the current carrying value of the liability.

未摊销的溢价与应付债券到期值之和反映负债当时的账面价值。

Issued 2% 2-year bonds payable at a price of 100.

发行年息2％,2年期的应付债券,价格为100％。

Recognized one year's amortization of premium on 40-year bonds payable.

确认40年期的应付债券当年摊销的溢价。

The market value of a bond which is below its face value.

折价债券的市场价低于票面价值。

When bonds are purchased with the expectation of holding them indefinitely, the discount or premium should be amortized over the remaining life of the bonds.

当购入的债券准备无限期持有,折价和溢价应在债券的持有期内摊销。