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.
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。
If a corporation for less than par issues stock, the account Discount on Capital stock should be debited for the difference between the issuance price and the par value.
在发行有面值的股票时，不管发行价格高于或低于票面值，按发行股份的票面值贷记股本账户。
If a corporation for less than par issues stock, the account Discount on Capital stock should be debited for the difference between the issuance price and the par value.
在发行有面值的股票时，不管发行价格高于或低于票面值，按发行股份的票面值贷记股本账户。
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