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.
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.
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