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溢价。
Recognized one year's amortization of premium on 40 -year bonds payable.
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