溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。
Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。
Where bonds are acquired at a premium or discount the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
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.
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。
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.
在40年的债券发行期内，溢价的摊销形式与折价摊销相似。
Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.
在40年的债券发行期内，溢价的摊销形式与折价摊销相似。
Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.
应用推荐