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.
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.
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