... 债券折价累积 bond discount accumulation 债券折价摊销 amortization of bond discount 债券正式发行前所发的临时债券 bond anticipation notes ...
基于36个网页-相关网页
... bond discount amortization 公司债折价摊销;债券折价摊销 bond discount amortization 债券折价摊销;债券折价之摊销 bond discount amortization -> |债券折价摊销 ...
基于34个网页-相关网页
债券折价之摊销 bond discount amortization
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.
应用推荐