Current Portion of Bonds Payable
应付债券的当前部分
Bonds payable are the typical example of long-term liabilities.
应付债券是长期负债的典型例子。
Companies many retire their bonds payable before maturity.
企业可以在债券到期之前赎回他们的应付债券。
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。
Enterprise s Long- term Credit- investmen--the Comparison of the Bond Investment and the Bond Payable Accounting;
企业长期债权投资——债券投资与应付债券核算之比较
Accounting for bonds payable closely parallels accounting for notes payable.
应付债券的核算与应付票据的核算很相似。
Bonds payable differ from capital stock in several ways.
应付债券与股本的区别有下几个方面。
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。
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。
First, bonds payable are a liability; bondholders are creditors of the corporation, not owners.
第一,应付债券是一项负债,因此,债券持有者是公司的负债权人,而不是业主。
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。
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。
Current value measurement of the long-term bond payable and its accounting methods;
长期应付债券的现值计量及会计处理方法
Note that the accrued liability for bond interest payable will be paid within a few months and, therefore, is classified as a current liability.
需注意,应付债券利息的应计负债将于几个月内支付,因此作为流动负债。
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。
Long-term liabilities shall be shown by item of long-term loans, bonds payable, long-term accounts payable in accounting statements.
长期负债应按长期借款、应付债券、长期应付款项在会计报表中分列列示。
accrued interest on bond sold
应计未付售出债券利息