长期债务包括应付抵押款和应付债券。
Long-term liabilities include mortgages payable and bonds payable.
应付债券是长期负债的典型例子。
Bonds payable are the typical example of long-term liabilities.
应付债券是长期负债的典型例子。
Bondss payable are the typical example of long-term liabilities.
确认40年期的应付债券当年摊销的溢价。
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 premium on 40-year bonds payable.
确认40年期的应付债券当年摊销的折价。
Recognized one year's amortization of discount on 40-year bonds payable.
应付债券的核算与应付票据的核算很相似。
Accounting for bonds payable closely parallels accounting for notes payable.
借记账户——应付债券折价是一个抵消负债账户。
The debit balance account, Discount on Bonds Payable, is a contra-liability account.
在债券发行时，折价金额借记应付债券折价账户。
Bonds payable shall be accounted for based on the face value if the bonds issued.
常见的长期负债有应付债券、应付抵押账款和长期应付票据。
The most common examples are bonds payable and mortgages payable, and long-term notes payable.
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。
The amount of any unamortized is added to the maturity value of the bonds payable to show the current carrying value of the 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。
Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.
如果该公司发行10美元，年息10%的应付债券，每年的利息费用为1美元。
If this corporation issues $10 of 10% bonds payable, it will incur interest expense of $1 per year.
应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。
Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
长期负债是指一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券、长期应付款项等。
I. long-term liabilities refer to the debts which will be redeer after a year or an operating cycle longer than a year indue * "long-term loans payable bonds payable long-term accoi payable etc."
否则的话，他们势必像本周三在债券拍卖会上所做的那样，为了应付匿名者谣言而提高储备，以避免增加借债成本。
Instead, this week it will deal with anonymous quotes as it tries to raise funds in a Wednesday bond auction amid increasing borrowing costs on its debt.
德国背地里一直催促希腊“重塑”其债务形态—即保持应付的本金和利息不变，但将债券到期日延后，这其实是一种弱化的重组方式。
Behind the scenes Germany has been pushing for Greece to "reprofile" its debt-a soft form of restructuring that would leave principal and coupon payments intact but extend bond maturities.
应付利息，是指根据存款或债券金额及其存续期限和规定的利率已产生但尚未支付的利息。
Accrued Interest: Interest that is earned but not yet paid on a bond or other obligation.
应付利息，是指根据存款或债券金额及其存续期限和规定的利率已产生但尚未支付的利息。
Accrued Interest: Interest that is earned but not yet paid on a bond or other obligation.
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