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
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
Bonds payable are the typical example of long-term liabilities.
应付债券是长期负债的典型例子。
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
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。
Thus, the company's liability to bondholders will increase by $20 over the life of the bond issue.
因此,公司应支付给债券持有者的负债,在债券发行期内将增长20美元。
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。
Each bond represents a long-term, interest-bearing note payable, usually in the face amount of $10.
每个债券都代表一个长期的、计息的应付票据,其面值通常为10美元。
Paid face amount of bond at maturity.
在到期日支付债券面值。
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
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。
annuity Bond: Bond on which interest is paid indefinitely and which has no maturity date.
年金债券:无限期支付利息,无到期日的债券
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。
(2) medium-term fixed-income securities,
(2)长期固定收益债券
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
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。