Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.
借款费用是指因借款发生的利息支出、折价或溢价的摊销、辅助费用、汇兑差额等费用。
Recognized one year's amortization of discount on 40-year bonds payable.
确认40年期的应付债券当年摊销的折价。
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.
在40年的债券发行期内，溢价的摊销形式与折价摊销相似。
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