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。
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
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。
Amortize bond discount and premium by the effective-interest method.
用实际利率法摊销债券的折价和溢价。
Probe into the Practical Rate Amortization in Bond s Premium Price and Conversion into Money;
债券溢折价实际利率摊销法的再探讨
sue bonds at discount
(债券) 折扣发行
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。
When the contract rate is less than the market rate, they sell at a discount.
当债券的合同利率低于市场利率时,债券折价发行。
Thus, the balance in the Discount account gradually declines, and the carrying value of the bonds--face value less the unamortized discount--rises toward the bonds' maturity value.
因此,折价账户的余额逐渐减少,而债券的账面价值(面值减未摊销的折价)增长为债券的到期值。
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。
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。
A bond with a contract rate below the market rate sells at a discount.
债券的约定利率低于市场利率则折价销售。
The real interest rate of the overflow and discount sales of the long-term bond;
谈长期债券投资溢、折价摊销的实际利率
A Choice on the Method of Accounting for Premium and Discount Amortization of Bond;
对我国债券溢折价摊销适用方法选择的分析
deep discount bonds
按大折扣发行的债券
non-interest bearing discount bond
无息按折扣发行的债券